Publications
Explore insights shaped by experience, guided by purpose, and driven by a vision for meaningful impact.
NFRA deliberates on Ind AS 118 – Presentation and Disclosure in Financial Statements The 22nd Meeting of the National Financial Reporting Authority (NFRA), held on 22 December 2025, marks an important...
Finalized by the New York State DEC, Part 253 establishes a standardized reporting baseline for greenhouse gas emissions and sets the foundation for future climate policy under the CLCPA. For companies...
The FASB’s issuance of ASU 2025-10 marks an important milestone in US GAAP by introducing a comprehensive and consistent framework for accounting for government grants received by business entities. By...
Executive Summary India is in the process of implementing a comprehensive overhaul of its labour laws through a new set of Labour Codes. While these reforms are often viewed locally as regulatory and compliance-driven,...
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...
This publication, examines this structural reset of employee benefit economics and outlines a practical, judgement-led compliance playbook for finance and leadership teams as the Codes move from policy...
This month’s edition highlights how regulators and standard-setters are shifting away from disclosure volume toward decision-useful, interoperable sustainability information, with a stronger focus on data...
IPO Insights Beyond the Behemoths: India’s Market Growth Gets More Democratic India’s current market capitalization stands at INR 465 lakh crore (USD 5.2 trillion), with over 5,880 listed companies across...
FASB’s ASU 2025-08 marks an important step forward in simplifying and aligning CECL accounting for acquired loans. The introduction of Purchased Seasoned Loans (PSLs) addresses long-standing inconsistencies...
Capital markets mirrored this strength, with U.S. equity indices reaching record highs and investor confidence remaining firm.
As the SEC sharpens its focus on investor harm, misleading disclosures, technology-related claims, and individual accountability, staying ahead of these shifts is essential for companies, boards, and compliance...
We’re excited to launch the first edition of GCC IPO Insights, our new quarterly publication offering an in-depth view of the evolving IPO and capital markets landscape across the Gulf.
This edition offers a comprehensive overview of the direction global sustainability policy and corporate action are taking, with higher expectations for credible data, stronger governance, and practical...
The paper highlights the UAE’s rapidly evolving regulatory landscape, the growing emphasis on board-level responsibility, and the shift toward proactive risk and performance management in line with global...
