Category: Early Impressions
SCA’s 2025 amendment enhances corporate governance by clarifying board and auditor roles and introducing phased internal control self-assessments and auditor opinions.
SEBI’s BRSR updates simplify disclosures, ease assurance, and introduce Green Credits. Our latest guide helps businesses turn compliance into sustainable growth and stakeholder trust.
BACKGROUND OF THE CSDS
The Canadian Sustainability Disclosure Standards (CSDS) were developed in response to increasing demands for transparency and comparability in sustainability reporting. The Canadian...
Uniqus' latest publication summarizes the FASB’s ASU 2024-03 on the disaggregation of income statement expenses, providing an overview of requirements, implementation, and key considerations.
The Early Impressions document on "California Climate Accountability Package (SB 219) Update" covers amendments to California's climate laws, GHG reporting, Scope 3 timelines, and consolidated disclos...
India moves closer to global alignment in insurance accounting with the introduction of Ind AS 117, effective 1 April 2024, based on IFRS 17 principles.
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.
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.
IASB introduces IFRS 19, allowing eligible subsidiaries to apply reduced disclosure requirements while maintaining recognition, measurement, and presentation standards. This improves group financial reporting...
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.
The UK Corporate Governance Code 2024 promotes transparency & accountability. Our publication outlines key considerations & changes, especially regarding risk management & internal controls...
ASU 2024-01 adds examples to ASC 718, clarifying profits interest awards' scope and classification, with implications for entities issuing such awards.
SEC’s climate-related disclosure rule takes effect on May 28, 2024. Uniqus offers resources and recommendations to help companies comply with these new requirements.
IASB’s IFRS 18 aims to standardize income statement reporting, improving transparency and comparability. These changes will enhance financial performance assessment and stakeholder confidence.
Background
Prior to the adoption of ASU 2023-08, entities, except those within the ambit of the investment-company guidance in ASC 946 or certain types of broker-dealers, accounted for crypto assets as...
