Publications
Explore insights shaped by experience, guided by purpose, and driven by a vision for meaningful impact.
AI now drives critical financial reporting processes — revenue recognition, credit loss estimation, lease classification, automated reconciliations — yet most SOX 404 documentation still assumes humans...
Our in-depth analysis explores India’s INR 20,000 crore CCUS program as a defining test of how industrial policy, carbon markets, and transition finance can work together.
Successful IPOs today are defined not just by timing, but by early preparation, high-quality financial reporting, robust governance, and disciplined capital allocation. As regulatory reforms simplify foreign...
As stated by the Board, the intent of the new ASU is not to change the fundamental nature of interim reporting or expand or reduce current interim disclosure requirements. Instead, the ASU aims to provide...
As stated by the Board, the intent of the new ASU is not to change the fundamental nature of interim reporting or expand or reduce current interim disclosure requirements. Instead, the ASU aims to provide...
As the Reserve Bank of India moves toward a forward-looking Expected Credit Loss (ECL) framework effective 1 April 2027, governance expectations for Boards and Audit Committees are being fundamentally...
Introduction IFRS 18, Presentation and Disclosure in Financial Statements, issued by the IASB, substantially changes the structure and presentation of financial statements. It brings a renewed focus on...
This publication aims to provide updates and viewpoints that help leaders make sense of new rules, focus sustainability investments, and prepare their organizations for the next phase of global ESG and...
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...
