Publications
Explore insights shaped by experience, guided by purpose, and driven by a vision for meaningful impact.
Introducing our latest thought leadership: a deep dive into SEBI’s new CSCRF, outlining key requirements, highlights, and practical guidance for compliance and cyber resilience.
In this edition of Uniqus' ESG Corner, we explore climate change challenges and net-zero strategies, featuring global trends, regulations, and insights from ESG leaders.
Purpose ASC 740, Income Taxes, addresses financial accounting and reporting for the effects of taxes based on income. It provides guidance for the recognition and measurement of income tax expenses for...
We explore how data and analytics drive ESG goals and feature expert insights from Jiji Thomas on sustainability in the real estate sector.
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.
Purpose The Financial Accounting Standards Board’s (FASB’s), ASC 205-20, Presentation of financial statements -Discontinued operations (‘ASC 205-20’) provides comprehensive guidance on the reporting and...
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.
Welcome to the latest Uniqus ESG newsletter! We're excited to guide you through evolving Environmental, Social, and Governance practices, with updates on regulations, trends, and insights.
Purpose Entity segment information is critical for investors, lenders, creditors, and others (collectively “investors”) in understanding the entity’s different business activities. The segment information...
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.
Purpose With changes in laws and regulations relating to environmental remediation and protection, it has become very important for entities to recognize the losses or costs that they are likely to incur...
Purpose For many reporting entities, leasing is an important way of gaining asset access. Through leasing arrangements, lessees can finance the use of required assets, often simplifies the disposal of...
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.
This publication debunks myths around Third-Party Risk Management (TPRM) and highlights a modernized, data-driven approach to better safeguard your supply chain.
Welcome to Uniqus’ ESG newsletter! Stay updated on regulatory changes, industry news, and best practices, as we navigate the evolving ESG landscape together.
