Author: twinklerajan
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...
With Rs 5 billion allocated in FY27 as part of the first phase and a PPP-led implementation model, the initiative could anchor India’s broader energy security and decarbonisation strategy across power,...
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...
Investment banks earned a record $417 million underwriting fees for initial public offerings in India last year, reflecting a surge in stock listings and a gradual shift away from a business culture driven...
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...
