Publications
Explore insights shaped by experience, guided by purpose, and driven by a vision for meaningful impact.
FASB has issued ASU 2025-05 (July 30, 2025), simplifying CECL for short-term receivables and contract assets. The update introduces a practical expedient and policy election, easing implementation while...
This edition of Uniqus’ ESG Corner, spotlights the most relevant global developments in sustainability, regulation, and responsible investing.
Our latest publication explores Saudi Arabia's NDMO standards, addressing challenges and offering insights on navigating compliance and building resilience for long-term value.
This publication analyzing the Proposed Accounting Standards Update (ASU) that introduces new criteria in ASC 470-50-40-9 for debt modifications and exchanges. The proposed ASU is designed to introduce...
This edition of Uniqus’ ESG Corner, spotlights the most relevant global developments in sustainability, regulation, and responsible investing.
The Expected Credit Loss (ECL) model under IFRS 9 has reshaped the way entities manage and report credit risk—shifting from a backward-looking incurred loss model to a more proactive, forward-looking...
As the IPO engine restarts post volatility, it’s clear this isn’t just a recovery, it’s a reset. Our first edition dives deep into the evolving capital markets landscape, regulatory recalibrations, need...
This thirteenth publication in our Series focuses on “ASC 805, Business Combination” In it, we delve into ASC 805 specifics, implications, key considerations, and practical applications. We sincerely hope...
As the IPO engine restarts post volatility, it’s clear this isn’t just a recovery, it’s a reset. Our first edition dives deep into the evolving capital markets landscape, regulatory recalibrations, need...
SAMA Vision 2030: Pioneering the Future of Saudi Arabia’s Financial Landscape The Saudi Central Bank (SAMA) Vision 2030 is a strategic pillar aligned with the Kingdom’s broader Vision 2030, driving a digitally...
This edition of Uniqus’ ESG Corner, spotlights the most relevant global developments in sustainability, regulation, and responsible investing.
IFRS 18 is designed to enhance financial reporting practices across the globe. Banking institutions need to carefully assess their main business activity and accordingly present their income statement...
On May 12, 2025, FASB published an Accounting Standard Update (ASU) 2025-03 that improves the requirements for identifying the accounting acquirer for business combination transactions involving VIE as...
In alignment with IFRS 18, the Institute of Chartered Accountants of India (ICAI), has issued an exposure draft of Ind AS 118, Presentation and Disclosure in Financial Statements, with a proposed effective...
This twelfth publication in our Series focuses on “ASC 815, Derivatives and Hedging.” In it, we delve into ASC 815 specifics, implications, key considerations, and practical applications.
