Publications
Explore insights shaped by experience, guided by purpose, and driven by a vision for meaningful impact.
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.
May’s ESG Corner dives into regulatory shifts reshaping the ESG agenda globally, from California's climate disclosure mandates to India's new climate finance taxonomy.
This publication summarizes the requirements of Proposed ASU towards Accounting for and Disclosure of Software Costs, which may be relevant for all entities that incur internal-use software costs, including...
April’s ESG Corner covers CSRD delays, green hydrogen, social bonds, and features Vedanta’s Gaurav Sarup on embedding ESG in global business with practical insights.
The RBI's updated LCR framework introduces risk-sensitive G-Sec haircuts, revised run-off rates for digital-enabled deposits, and clearer non-financial entity classifications.
ASC 250, Accounting Changes and Error Corrections focuses into ASC 250 specifics, implications, key considerations, and practical applications. We sincerely hope you find the enclosed publication info...
SAMA takes a bold leap with the Close-Out Netting Regulation under the Bankruptcy Law. This landmark move does more than align the Kingdom with global standards—it unlocks powerful tools for banks to optimize...
Our latest publication explores Saudi Arabia's NDMO standards, addressing challenges and offering insights on navigating compliance and building resilience for long-term value.
