Publications
Explore insights shaped by experience, guided by purpose, and driven by a vision for meaningful impact.
Background Prior to the adoption of ASU 2023-08, entities, except those within the ambit of the investment-company guidance in ASC 946 or certain types of broker-dealers, accounted for crypto assets as...
Background An entity’s income tax information remains critical for the users of financial statements in understanding how an entity’s operations, related tax risks, tax planning, and operational opportunities...
Salient features of the RBI circular Currently, HFCs accepting public deposits are subject to more relaxed prudential parameters on deposit acceptance as compared to NBFCs. Since the regulatory concerns...
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...
The COP28 Report Card COP28, the 28th Conference of the Parties to the United Nations Framework Convention on Climate Change (UNFCCC), concluded on December l2, 2023, leaving a mixed legacy. Below are...
BACKGROUND Entity’s segment information remains important and critical for Investors, lenders, creditors, and other allocators of capitals (collectively “investors”) in understanding entity’s different...
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...
COP28 Overview What is COP? The Conference of the Parties (COP) is the supreme decision-making body of the United Nations Framework Convention on Climate Change (UNFCCC), in which representatives...
BACKGROUND The RBI Governor’s Statement dated October 6, 2023 stated that certain components of personal loans were recording very high growth. He further stated that such loans were being closely monitored...
What are the New California Laws? California recently passed two climate disclosure and financial reporting laws, SB 253 and SB 261, which will require firms of certain sizes that conduct business in the...
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...
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...
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.
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.
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.
