Publications
Explore insights shaped by experience, guided by purpose, and driven by a vision for meaningful impact.
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...
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.
This publication debunks myths around Third-Party Risk Management (TPRM) and highlights a modernized, data-driven approach to better safeguard your supply chain.
Welcome to Uniqus’ ESG newsletter! Stay updated on regulatory changes, industry news, and best practices, as we navigate the evolving ESG landscape together.
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...
Global regulators are integrating sustainability principles into policies. The EU's Corporate Sustainability Due Diligence Directive requires businesses to manage human rights and environmental impacts...
Overview
Sustainable finance incorporates environmental, social, and governance (ESG) factors into financial decision-making, and it aims to foster sustainable economic progress while safeguarding the...
IASB introduces IFRS 19, allowing eligible subsidiaries to apply reduced disclosure requirements while maintaining recognition, measurement, and presentation standards. This improves group financial reporting...
Welcome to Uniqus' inaugural ESG newsletter! Stay updated on regulations, best practices, and trends shaping sustainable business practices and navigate the evolving ESG landscape with us.
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.
