Uniqus Point of View

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Category: Uniqus Point of View

IFRS 18Banner image
IFRS 18 – Practical considerations for Banking institutions in the Middle East

IFRS 18 is designed to enhance financial reporting practices across the globe. Banking institutions need to carefully assess their main business activity and accordingly present their income statement...

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Netting Evolution in Kingdom of Saudi Arabia

SAMA takes a bold leap with the Close-Out Netting Regulation under the Bankruptcy Law. This landmark move does more than align the Kingdom with global standards—it unlocks powerful tools for banks to optimize...

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ICDR Amendments

SEBI's amendments to ICDR Regulations aim to strengthen capital markets and boost investor confidence. Our publication offers key insights into these impactful changes.

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JPG
Industry Standards Forum guidance on KPI Disclosures in Offer Documents

Uniqus' latest publication analyzes the Industry Standards Forum's guidance on SEBI ICDR Regulations for KPI disclosure, offering actionable insights for effective selection and reporting.

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JPG
Operational Risk

We're excited to launch the Uniqus FRM Insights Series. Our first publication explores the shift to the New Standardized Approach in operational risk capital computation, focusing on loss data management...

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Why Every CEO Needs toUnderstand the Risk of Shadow AI
Why every CEO needs to understand the Risk of Shadow AI

Our latest report with Cranium AI examines the risks of Shadow AI, including compliance and security challenges, and offers best practices for mitigating AI-related risks.

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Resolution 157 – UAE Accountability Authority_1
Resolution 157 - UAE Accountability Authority

UAE’s Resolution 157 mandates ICFR for federal-linked entities and stronger audits. Uniqus helps organizations navigate compliance and build governance strength beyond regulation.

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IASB Exposure Draft- Equity Method of Accounting-min
IASB Exposure Draft: Equity Method of Accounting

IASB’s September 2024 Exposure Draft aims to resolve equity method challenges. Uniqus supports the proposals and has submitted feedback to enhance transparency and comparability.

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IFRS 16 - Leases-min
IFRS 16- Lease

IFRS 16 transformed lease accounting, but Saudi businesses still face challenges. Our guide offers practical insights to ensure compliance, reduce audit issues, and boost transparency.

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IFRS 15 Revenue from Contracts with Customers-min
IFRS 15 Revenue from Contracts with Customers

Explore our latest guide on IFRS 15, offering practical insights on its 5-step model, challenges, and industry-specific revenue recognition applications.

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COP 29
Analyzing COP29

Uniqus launches "Analyzing COP29: Hits, Misses, and What It Means for Governments & Businesses," offering insights on key developments, opportunities, and actionable strategies for climate action.

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Decoding UAE’s Law on the Reduction of Climate Change Effects-min
Decoding UAE’s Law on the Reduction of Climate Change Effects

Uniqus presents “Decoding UAE’s Law on Climate Change Reduction,” analyzing key requirements, entity roles, and actionable steps for businesses to comply with UAE's NetZero 2050 goals.

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Implementation of Ind ASfor Insurance Entities-min
Implementation of Ind AS for Insurance Entities

Our latest publication explores the journey of transitioning to Ind AS 117, offering insights on regulatory developments, challenges, and key measures to ensure a smooth adoption in India’s insurance...

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Advancing to COP29-min
Advancing to COP29

Uniqus launches "Analyzing COP29: Hits, Misses, and What It Means for Governments & Businesses," offering insights on key developments, opportunities, and actionable strategies for climate action.

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IASB Exposure Draft- Equity Method of Accounting-min
IASB Exposure Draft: Business Combinations—Disclosures, Goodwill, and Impairment

Business combinations involve the recognition of goodwill, an asset reflecting the premium paid above identifiable net assets. This publication discusses challenges in goodwill impairment testing.

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