Author: Admin@uniqus

Indian Steel Firm’s profitability May See 25-30% Impact after EU Carbon Tax
Indian Steel Firm’s profitability May See 25-30% Impact after EU Carbon Tax

The CBAM is a call to action for India to expedite the development of its own compatible mechanisms, enabling Indian industries to produce verified and accredited emission statements for the EU, according...

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Governance issues, value destruc
Governance issues, value destruction at startups as founders feel not obligated to return capital

Co-Founder and Global Head of Accounting and Reporting Consulting at Uniqus Consultech, Sandip Khetan, noted that every startup is focused on building technology on the customer side, but isn’t equally...

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Assurance-Ready ESG A growing imperative-min
Assurance-Ready ESG: A growing imperative

This document outlines the components of an effective internal control framework for non-financial information, aiding organizations in accurate ESG reporting and transparency.

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Corporate Governance updates by SCA for listed joint stock companies-min
Corporate Governance updates by SCA for listed joint stock companies

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...

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Risk Management by Fintechs-min
Risk Management by Fintechs

This publication highlights key regulations fintech companies in India must comply with, including risk management practices, KYC, AML, cybersecurity, and regulatory frameworks.

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Unraveling the Trends and Opportunities

SEBI's amendments to ICDR Regulations aim to strengthen capital markets and boost investor confidence. Our publication offers key insights into these impactful changes.

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Corporate Government Updates issued by the securities-min
Corporate Government Updates issued by the securities And Commodities authority for listed joint stock companies In the UAE

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...

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Accounting Standard Update (‘ASU’) 2023-08-min
Accounting Standard Update (‘ASU’) 2023-08: Accounting for and Disclosure for Crypto Assets

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...

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Amendments to Income Tax Disclosure Requirements (Topic 740)-min
Amendments to Income Tax Disclosure Requirements (Topic 740)

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...

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RBI Draft-min
Reserve Bank of India’s draft circular on Review regulatory framework for Housing Finance (HFCs) and harmonization of regulations applicable to HFCs and Non-Banking Finance Companies (NBFCs)

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...

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Recommendations on Accounting for Goodwill-min
Recommendations on Accounting for Goodwill, issued by the International Organisation of Securities commissions

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...

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Reflections from the COP28 Summit- The Year ofMany Firsts-min
Reflections from the COP28 Summit: The Year of Many Firsts

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...

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FASBs_Amendments to Segment Reporting Disclosure Requirements (Topic 280)min
FASBs’ Amendments to Segment Reporting Disclosure Requirements (Topic 280)

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...

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Initial Public Offerings in Kingdom of Saudi Arabia-min
Initial Public Offerings in Kingdom of Saudi Arabia

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...

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COP 28 - A curtain raiser-min
COP 28 - A curtain raiser

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...

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