Uniqus Point of View Archives

Dec

Uniqus Point of View, Uniqus Views

Analyzing COP29

We are proud to launch our comprehensive report, "𝗔𝗻𝗮𝗹𝘆𝘇𝗶𝗻𝗴 𝗖𝗢𝗣𝟮𝟵: 𝗛𝗶𝘁𝘀, 𝗠𝗶𝘀𝘀𝗲𝘀, 𝗮𝗻𝗱 𝗪𝗵𝗮𝘁 𝘁𝗵𝗲 𝗖𝗼𝗻𝗳𝗲𝗿𝗲𝗻𝗰𝗲 𝗠𝗲𝗮𝗻𝘀 𝗳𝗼𝗿 𝗚𝗼𝘃𝗲𝗿𝗻𝗺𝗲𝗻𝘁𝘀 & 𝗕𝘂𝘀𝗶𝗻𝗲𝘀𝘀𝗲𝘀." This report marks the culmination of our extensive coverage of COP29, bringing together key developments like the operationalization of the Loss and Damage Fund, advancements in carbon markets under Article 6, and the ambitious Baku Finance Goal.

Dec

Uniqus Point of View, Uniqus Views

Decoding UAE’s Law on the Reduction of Climate Change Effects

Presenting our latest thought leadership document, “Decoding UAE’s Law on the Reduction of Climate Change Effects.” This Federal Decree-Law is a landmark step in the UAE’s journey to achieving its NetZero 2050 goals, mandating companies to measure, report, and reduce carbon emissions while aligning with global climate priorities.

Dec

Uniqus Point of View, Uniqus Views

Implementation of Ind AS for Insurance Entities

Transitioning to Ind AS 117: A Milestone for India's Insurance Sector The journey towards adopting Indian Accounting Standards (IndAS) has been transformative for many sectors in India. While corporates and NBFCs have successfully transitioned, the insurance and banking sectors were awaiting clarity from their regulators. Our Early Impressions publication from August 2024 delved into the critical transition measures and the anticipated roadmap from the Insurance Regulatory and Development Authority of India (IRDAI). The recent notifications and directives provide insurers additional time to prepare for a seamless transition, with a target implementation date of 1 April 2027.

Jul

Uniqus Point of View, Uniqus Views

IASB Exposure Draft

Business combinations are often pivotal transactions for the entities involved. A critical aspect of these transactions is the recognition of goodwill, an asset that captures the premium paid over the identifiable net assets of the acquired business. Goodwill plays a significant role in reflecting the strategic value and future economic benefits anticipated from the acquisition. Business combinations are instrumental in shaping the global economy, with transactions reported in 2023 totalling an impressive US$3.2 trillion.

Jun

Uniqus Point of View, Uniqus Views

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.

May

Uniqus Point of View, Uniqus Views

UNIQUS Point of View – Sustainable Finance

Banks and other financial institutions play an instrumental role in the global transition to a sustainable economy. On the one hand, through sustainable financing, they have the potential to spur innovation, upscale sustainability efforts, and augment decarbonization of economies – fostering a mutually beneficial environment for them, their clients, and the planet at large.