Category: Uniqus Point of View
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.
This publication debunks myths around Third-Party Risk Management (TPRM) and highlights a modernized, data-driven approach to better safeguard your supply chain.
Global regulators are integrating sustainability principles into policies. The EU's Corporate Sustainability Due Diligence Directive requires businesses to manage human rights and environmental impacts...
Overview Sustainable finance incorporates environmental, social, and governance (ESG) factors into financial decision-making, and it aims to foster sustainable economic progress while safeguarding the...
This document outlines the components of an effective internal control framework for non-financial information, aiding organizations in accurate ESG reporting and transparency.
This publication highlights key regulations fintech companies in India must comply with, including risk management practices, KYC, AML, cybersecurity, and regulatory frameworks.
SEBI's amendments to ICDR Regulations aim to strengthen capital markets and boost investor confidence. Our publication offers key insights into these impactful changes.
Setting the context The Securities & Commodities Authority (SCA) has updated Joint Stock Companies Governance Guide (Guide) w.e.f. 16 January 2024 The Corporate Governance framework as laid out in...
Goodwill is an asset arising from a business combination when a company obtains control over a business paying an acquisition purchase price that is greater than the value assigned to the identifiable...
Introduction The decision to go-public is fundamentally a transformational event with a significant and pervasive impact on the overall operations of the company. Whilst going public provides the company...
Executive Summary Earlier this year, the RBI issued a DP on provisioning as per the ECL approach which was largely acknowledged as a paradigm shift in how banks in India were required to provide for financial...
Companies vary in accounting for platform development and technology costs, with differing approaches under Ind AS/IFRS vs US GAAP. This publication explores key considerations.
The Federal Tax Authority has issued the Federal Decree Law No. 47 of 2022 on “Taxation of Corporations and Business” (the “CIT Law”) which levies a form of direct tax on corporations and business profits...
The Ministry of Corporate Affairs notified Companies (Ind AS) Amendment Rules, 2023, effective from 1 April 2023, impacting entities reporting under the Ind AS framework.
With rising use of non-GAAP measures, regulators like SEC and SEBI focus on KPIs in offering documents. This publication analyzes and shares our perspective.
