Early Impressions
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Category: Early Impressions
India moves closer to global alignment in insurance accounting with the introduction of Ind AS 117, effective 1 April 2024, based on IFRS 17 principles.
The RBI's draft guidelines on LCR propose changes to enhance short-term liquidity resilience. This publication explores the potential impact on banks' LCR computations.
Uniqus' Early Impressions outlines amendments to IFRS 9 and IFRS 7, focusing on classification, measurement, and disclosure requirements. Effective for periods starting 1 January 2026.
IASB introduces IFRS 19, allowing eligible subsidiaries to apply reduced disclosure requirements while maintaining recognition, measurement, and presentation standards. This improves group financial reporting...
The RBI's 15 April 2024 notification introduces the Key Facts Statement (KFS) for retail/MSME loans, promoting transparency, fair lending practices, and financial inclusion.
The UK Corporate Governance Code 2024 promotes transparency & accountability. Our publication outlines key considerations & changes, especially regarding risk management & internal controls disclosure...
ASU 2024-01 adds examples to ASC 718, clarifying profits interest awards' scope and classification, with implications for entities issuing such awards.
SEC’s climate-related disclosure rule takes effect on May 28, 2024. Uniqus offers resources and recommendations to help companies comply with these new requirements.
IASB’s IFRS 18 aims to standardize income statement reporting, improving transparency and comparability. These changes will enhance financial performance assessment and stakeholder confidence.
Background Prior to the adoption of ASU 2023-08, entities, except those within the ambit of the investment-company guidance in ASC 946 or certain types of broker-dealers, accounted for crypto assets as...
Background An entity’s income tax information remains critical for the users of financial statements in understanding how an entity’s operations, related tax risks, tax planning, and operational opportunities...
Salient features of the RBI circular Currently, HFCs accepting public deposits are subject to more relaxed prudential parameters on deposit acceptance as compared to NBFCs. Since the regulatory concerns...
BACKGROUND Entity’s segment information remains important and critical for Investors, lenders, creditors, and other allocators of capitals (collectively “investors”) in understanding entity’s different...
BACKGROUND The RBI Governor’s Statement dated October 6, 2023 stated that certain components of personal loans were recording very high growth. He further stated that such loans were being closely monitored...
What are the New California Laws? California recently passed two climate disclosure and financial reporting laws, SB 253 and SB 261, which will require firms of certain sizes that conduct business in the...