Publications
Explore insights shaped by experience, guided by purpose, and driven by a vision for meaningful impact.
DPDP Rules, 2025, Are Here. With the Digital Personal Data Protection Rules, 2025 now in force, India’s data protection regime is fully operational — and the 18-month countdown to full compliance by May...
The Securities and Commodities Authority (SCA) continues to raise the bar for corporate governance in the UAE. Pursuant to Chairman’s Resolution No. (02/R.M) of 2024—amending the Governance Guide for Public...
FASB’s new ASU 2025-06 represents a meaningful shift in how organizations account for internal-use software. By moving away from rigid stage-based rules and introducing a principles-based “probable-to-complete”...
The Sustainability Landscape In The Middle East In recent years, there has been a strong and growing focus on sustainability and environmental, social, and governance (ESG) issues around the world, including...
BACKGROUND In September 2025, the FASB issued ASU 2025-07, introducing targeted amendments to existing guidance on derivatives and share-based payments from customers. The update stems from ongoing stakeholder...
The report highlights that India is becoming a destination for value discovery and not just capital raising. Foreign MNC IPOs have demonstrated the maturity of India’s capital markets, the strength of...
This edition of Uniqus’ Sustainability & Climate Pulse, we have mark a decisive shift, from voluntary pledges to verifiable action, as standards become increasingly technical, policies become more enforceable,...
SEBI Observation Insights from Recent IPO Observation Letters A crucial stage in the IPO journey of any company is the regulatory review of its draft offer document by the Securities and Exchange Board...
INTRODUCTION TO IFRS 18 In April 2024, the IASB issued IFRS-18 Presentation and Disclosure in Financial Statements replacing Presentation of Financial Statements (“IAS 1”). It introduces significant changes...
Introduction In August 2025, the International Accounting Standards Board (IASB) introduced significant amendments to IFRS 19, the standard designed for subsidiaries without public accountability and their...
Generative AI is being adopted at a rapid pace, but with it comes significant risk. Even a single instance of sensitive data entered into a public tool can create lasting vulnerabilities. This publication...
This edition of Uniqus’ Sustainability & Climate Pulse, we have highlighted the new global partnership between ISO and the GHG Protocol to deliver unified carbon standards, bringing coherence to corporate...
SEBI approved amendments to the ICDR framework on anchor investor participation, broadening eligibility and reserving a portion for long-term domestic institutions while retaining retail participation...
ASC 350: Intangibles—Goodwill and Other provides an in-depth look at the objectives, recognition and measurement principles, and practical implications of ASC 350, with a particular focus on goodwill.
Dashboards show you where you’ve been; storyboards show you where to go, how to get there, and where can you get stuck.
