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Latest Insights

ESG Corner1

ESG Corner


We are excited to bring you our fourth Uniqus ESG Corner edition. We are proud to launch our interview series, ""In Conversation with ESG Pioneers."" where we spoke with Mr. Jiji Thomas MRICS, the Head of ESG and Sustainability at Nucleus Office Parks, a Blackstone company. His perspectives on the changing ESG landscape offer valuable guidance...

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ESG Corner1
ESG Corner


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Latest Insights

Green Mile X Uniqus-13

Green Mine and Uniqus enter a strategic alliance for Accounting & Reporting and ESG services in Germany, Austria and Switzerland


Partnership will drive significant value for clients and stakeholders in Germany, Austria and Switzerland...

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ASC Insights Series - 280 Segment Reporting1

ASC Insights Series - 280 Segment Reporting


Welcome to our “Uniqus’ ASC Insights Series: Guide to Accounting Standards,” where we combine our collective...

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IASB Exposure Draft1

IASB Exposure Draft


Business combinations are often pivotal transactions for the entities involved. A critical aspect of...

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ASC Insights series- ASC 410-20

ASC Insights series- ASC 410-20 and ASC 410-30


“Uniqus’ ASC Insights Series: Guide to Accounting Standards”, is where we combine our collective wisdom...

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Accounting Standards Codificatio

Accounting standard codification 842, leases


“Uniqus’ ASC Insights Series: Guide to Accounting Standards”, is where we combine our collective wisdom...

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Early Impressions Amendments to

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...

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ESG Corner1

ESG Corner


Our primary aim with this edition is to update you with regulatory shifts, industry news, best practices,...

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ASC 323- Investments - Equity Method and Joint Ventures1

ASC 323- Investments - Equity Method and Joint Ventures


Welcome to our “Uniqus’ ASC Insights Series: Guide to Accounting Standards”, where we combine our collective...

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Other Insights

EU Corporate banner

EU Corporate Sustainability Due Diligence Directive


Recently, companies have increasingly been disclosing non-GAAP measures in their investor communication and capital markets-related...

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Uniqus point of view

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,...

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IFRS 19 Subsidiaries without Pub

IFRS 19 Subsidiaries without Public Accountability Disclosures


IFRS for SMEs Accounting Standard provides for fewer disclosure requirements; however, its recognition and measurement requirements...

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Uniqus ESG Corner

Uniqus ESG Corner


While ESG considerations are nothing new in many regions, we know that the landscape is rapidly changing and can sometimes be hard...

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RBI Circular on Key Facts Statement for Loans and Advances

RBI Circular on Key Facts Statement for Loans Advances


Good corporate governance underpins and supports the success of the economy. The UK Corporate Governance Code 2024 (the ‘Code’) provides...

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FRC's Update to UK Corporate Governance Code

FRC's Update to UK Corporate Governance Code


India’s central bank, The Reserve Bank of India (RBI), plays a very important role in regulating and ensuring transparency in the retail...

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FASBs' Amendments to Segment Reporting Disclosure Requirements

FASB’s Guidance on applicability of ASC 718


Certain entities grant special awards in the form of profits interests, for example profits interest which may entitle the interest...

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article1

Tech To Turbocharge ESG: Companies Boost Results With Data-Driven Solutions


Jamil Khatri, Co-Founder & CEO and Rajesh Nair, PhD, Partner, ESG Consulting shared their views on how technology is transforming the...

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Corporate Goverance Updates issued by the SCA for listed joint stock companies in the UAE

Corporate Goverance Updates issued by the SCA for listed joint stock companies in the UAE


In recent times, there has been increasing focus on strengthening governance across companies in the United Arab Emirates (UAE), particularly...

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IFRS 18 Presentation Disclosure in Financial Statements

IFRS 18 Presentation Disclosure in Financial Statements


The International Accounting Standards Board (IASB) has been diligently addressing concerns raised by investors regarding the comparability...

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article2

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


Anu Chaudhary, Partner and Global Head of ESG shared her views on the impact of #CBAM on the Indian steel companies with Vikas Srivastava...

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US SEC Climate Disclosure Rules1

US SEC Climate Disclosure Rules


In March 2024, the U.S. Securities and Exchange Commission (SEC) voted to adopt a set of rules around climate-related disclosures from...

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article3

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


Amidst the recent spotlight on governance issues within startups, we want to share that our Co-founder, Sandip Khetan, has contributed...

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Assurance-Ready ESG-

Assurance ready ESG


As sustainable development and climate action continue to gain momentum globally, organizations feel increasing pressure to report...

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Corporate Governance updates by SCA for listed joint stock companies

Corporate Governance updates for listed joint stock companies


Since its inception, the Securities and Commodities Authority (SCA) has been keen on strengthening the legislative structure through...

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Risk Management by Fintechs

Risk Management by Fintechs


"Over the last few years, millions in India have started using digital payments, making mobile banking the preferred mode of conducting...

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2023 IPO Insights

2023 IPO Insights


Our inaugural ‘IPO trends’ report for calendar year 2023 summarizes IPO activity in the USA (NYSE and NASDAQ), the Middle East (Dubai,...

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article4

COP28: A Turning Point from Talks to Action


In her latest article, Anu Chaudhary, Partner and Global Head of ESG Consulting at Uniqus, shares insights on the pivotal shift from...

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RBI’s Draft Circular

RBI’s Draft Circular


After the transfer of regulation of HFCs from the National Housing Bank (NHB), the RBI issued a revised regulatory framework for HFCs...

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Amendments to Income Tax Disclosure Requirements

Amendments to Income Tax Disclosure Requirements


Income Tax disclosures remain an essential element of financial reporting for all reporting entities. It provides financial statement...

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Accounting for Goodwill

Accounting for Goodwill


In the aftermath of the financial crisis, easing monetary policies provided financially strong companies with access to funding more...

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