Month: June 2024

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    26
    Jun
    ,

    Early Impressions Amendments to IFRS 9 and IFRS 7 by the IASB

    A post implmentation review (PIR) of the classification and measurement requirements of IFRS 9, Financial Instruments, was concluded in 2022. On 30 May 2024, The International Accounting Standards Board (IASB) issued ‘Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7)’, addressing concerns raised during the post implementation review. These amendments are effective for all entities for the reporting periods beginning on or after 1 January 2026.
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    20
    Jun
    ,

    ESG Corner

    Our primary aim with this edition is to update you with regulatory shifts, industry news, best practices, and the pivotal themes influencing sustainable business. We are excited to have you join us in navigating the ESG landscape, offering valuable insights and practical knowledge.
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    17
    Jun
    ,

    ASC 323- Investments – Equity Method and Joint Ventures

    Welcome to our “Uniqus’ ASC Insights Series: Guide to Accounting Standards”, where we combine our collective wisdom to understand various Accounting Standard Codifications(ASCs) comprehensively and in a crisp manner. This series is an invaluable tool for accounting professionals, offering detailed explanations, illustrative examples, and our expert point of view. Designed to support your professional journey, this guide help you navigate complex accounting scenarios and deepen your knowledge.
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    12
    Jun
    ,

    EU Corporate Sustainability Due Diligence Directive

    Recently, companies have increasingly been disclosing non-GAAP measures in their investor communication and capital markets-related offering documents. The rationale for using such non-GAAP measures is that they assist management in providing the users of financial information with an understanding of the company's key business drivers and enable management to present a perspective to users, which might not be possible only through GAAP measures.
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