Early Impressions

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Category: Early Impressions

Private Fund Adviser (PFA) Rules-min
Private Fund Adviser (PFA) Rules

Overview The Securities and Exchange Commission issued new private fund advisers rules and amendments under the Investment Advisers Act of 1940 (“Advisers Act”) to enhance the regulation of private fund...

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Master Direction
Master Direction - Classification, Valuation and Operation of Investment Portfolio of Commercial Banks (Directions), 2023

SEBI’s July 2023 circular enhances ESG reporting for listed entities, emphasizing assurance, value chain disclosures, and aligning with global standards to protect investor interests.

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BRSR Core - Framework-banner
BRSR Core - Framework for assurance and ESG disclosures for value chain

Uniqus' latest publication examines the RBI's measured approach to the Expected Credit Loss (ECL) framework, balancing international standards with India's economic growth and regulatory transition.

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INTERN~1
International Sustainability Standards Board issues standards on sustainability and climate related disclosures

INTRODUCTION The International Sustainability Standards Board (ISSB), on 26 June 2023 issued two IFRS Sustainability Disclosure Standards – IFRS Sl on disclosures of Sustainability-related financial...

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