Category: Uniqus Point of View
This publication outlines key economic transmission channels, financial reporting implications and a practical action roadmap for CFOs and finance teams. This is the first in a series highlighting the...
The Reserve Bank of India (RBI) has issued Draft Directions introducing a forward-looking Expected Credit Loss (ECL) provisioning framework, replacing the current incurred-loss-based approach. Effective...
Our latest Uniqus POV, Building Credibility in Green Finance, explains how climate change is now recognized as a material prudential financial risk, with clear expectations for board accountability, green...
INTRODUCTION TO IFRS 18
In April 2024, the IASB issued IFRS-18 Presentation and Disclosure in Financial Statements replacing Presentation of Financial Statements (“IAS 1”). It introduces significant changes...
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...
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...
SEBI's amendments to ICDR Regulations aim to strengthen capital markets and boost investor confidence. Our publication offers key insights into these impactful changes.
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.
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...
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.
UAE’s Resolution 157 mandates ICFR for federal-linked entities and stronger audits. Uniqus helps organizations navigate compliance and build governance strength beyond regulation.
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.
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.
Explore our latest guide on IFRS 15, offering practical insights on its 5-step model, challenges, and industry-specific revenue recognition applications.
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.
