Uniqus Point of View
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Category: Uniqus Point of View
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...
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...
Executive Summary Earlier this year, the RBI issued a DP on provisioning as per the ECL approach which was largely acknowledged as a paradigm shift in how banks in India were required to provide for financial...
Companies vary in accounting for platform development and technology costs, with differing approaches under Ind AS/IFRS vs US GAAP. This publication explores key considerations.
The Federal Tax Authority has issued the Federal Decree Law No. 47 of 2022 on “Taxation of Corporations and Business” (the “CIT Law”) which levies a form of direct tax on corporations and business profits...
The Ministry of Corporate Affairs notified Companies (Ind AS) Amendment Rules, 2023, effective from 1 April 2023, impacting entities reporting under the Ind AS framework.
With rising use of non-GAAP measures, regulators like SEC and SEBI focus on KPIs in offering documents. This publication analyzes and shares our perspective.
The exposure draft offers guidance on transferring capital reserves to free reserves, addressing triggers and clarifying the use of reserves under Indian accounting standards.
India’s mutual fund industry, now with ₹39.46T AUM, adopts Ind AS from April 2023. SEBI mandates new financial statement formats and detailed disclosure requirements.
Proposed Ind AS 1 amendments clarify liability classification, remove carve-outs, and address covenant breaches and convertible debt to align with global financial statement principles.