The RBI's draft guidelines on LCR propose changes to enhance short-term liquidity resilience. This publication explores the potential impact on banks' LCR computations.
Purpose Entity segment information is critical for investors, lenders, creditors, and others (collectively “investors”) in understanding the entity’s different business activities. The segment information...
Business combinations involve the recognition of goodwill, an asset reflecting the premium paid above identifiable net assets. This publication discusses challenges in goodwill impairment testing.
Purpose With changes in laws and regulations relating to environmental remediation and protection, it has become very important for entities to recognize the losses or costs that they are likely to incur...
In this insightful article, Sandip Khetan and Sagar Lakhani of Uniqus Consultech delve into the indispensable role of governance in fostering trust, transparency, and long-term success within India’s...
Purpose For many reporting entities, leasing is an important way of gaining asset access. Through leasing arrangements, lessees can finance the use of required assets, often simplifies the disposal of...
Uniqus' Early Impressions outlines amendments to IFRS 9 and IFRS 7, focusing on classification, measurement, and disclosure requirements. Effective for periods starting 1 January 2026.
Purpose Investors frequently enter transactions in which they make significant but not controlling investments in an entity. When investments made in common stock provide the investor with significant...
IASB introduces IFRS 19, allowing eligible subsidiaries to apply reduced disclosure requirements while maintaining recognition, measurement, and presentation standards. This improves group financial reporting...
Mumbai, India, 10 May 2024 LeaseAccelerator, the leader in Enterprise Lease Lifecycle Management, announced a strategic alliance with Uniqus Consultech, a tech-enabled global consulting firm that offers...
The RBI's 15 April 2024 notification introduces the Key Facts Statement (KFS) for retail/MSME loans, promoting transparency, fair lending practices, and financial inclusion.
Mumbai, 18 April 2024 Uniqus Consultech, a tech-enabled global platform that offers ESG and Accounting & Reporting Consulting, announced today that it has raised $10 million in Series B funding....
ASU 2024-01 adds examples to ASC 718, clarifying profits interest awards' scope and classification, with implications for entities issuing such awards.
IASB’s IFRS 18 aims to standardize income statement reporting, improving transparency and comparability. These changes will enhance financial performance assessment and stakeholder confidence.