Category: Uniqus Views
IASB’s IFRS 18 aims to standardize income statement reporting, improving transparency and comparability. These changes will enhance financial performance assessment and stakeholder confidence.
This document outlines the components of an effective internal control framework for non-financial information, aiding organizations in accurate ESG reporting and transparency.
Overview
The Corporate Governance framework as laid out in the Guide complies with the international standards in terms of defining the-
Responsibilities / duties of the Board of Directors and the executive...
This publication highlights key regulations fintech companies in India must comply with, including risk management practices, KYC, AML, cybersecurity, and regulatory frameworks.
SEBI's amendments to ICDR Regulations aim to strengthen capital markets and boost investor confidence. Our publication offers key insights into these impactful changes.
Setting the context
The Securities & Commodities Authority (SCA) has updated Joint Stock Companies Governance Guide (Guide) w.e.f. 16 January 2024
The Corporate Governance framework as laid out in...
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...
Background
An entity’s income tax information remains critical for the users of financial statements in understanding how an entity’s operations, related tax risks, tax planning, and operational opportunities...
Salient features of the RBI circular
Currently, HFCs accepting public deposits are subject to more relaxed prudential parameters on deposit acceptance as compared to NBFCs. Since the regulatory concerns...
Goodwill is an asset arising from a business combination when a company obtains control over a business paying an acquisition purchase price that is greater than the value assigned to the identifiable...
The COP28 Report Card
COP28, the 28th Conference of the Parties to the United Nations Framework Convention on Climate Change (UNFCCC), concluded on December l2, 2023, leaving a mixed legacy. Below are...
BACKGROUND
Entity’s segment information remains important and critical for Investors, lenders, creditors, and other allocators of capitals (collectively “investors”) in understanding entity’s different...
Introduction
The decision to go-public is fundamentally a transformational event with a significant and pervasive impact on the overall operations of the company. Whilst going public provides the company...
COP28 Overview
What is COP?
The Conference of the Parties (COP) is the supreme decision-making body of the United Nations Framework Convention on Climate Change (UNFCCC), in which representatives...
BACKGROUND
The RBI Governor’s Statement dated October 6, 2023 stated that certain components of personal loans were recording very high growth. He further stated that such loans were being closely monitored...
