Publications
Explore insights shaped by experience, guided by purpose, and driven by a vision for meaningful impact.
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.
FASB has issued ASU 2025-05 (July 30, 2025), simplifying CECL for short-term receivables and contract assets. The update introduces a practical expedient and policy election, easing implementation while...
This edition of Uniqus’ ESG Corner, spotlights the most relevant global developments in sustainability, regulation, and responsible investing.
Our latest publication explores Saudi Arabia's NDMO standards, addressing challenges and offering insights on navigating compliance and building resilience for long-term value.
This publication analyzing the Proposed Accounting Standards Update (ASU) that introduces new criteria in ASC 470-50-40-9 for debt modifications and exchanges. The proposed ASU is designed to introduce...
This edition of Uniqus’ ESG Corner, spotlights the most relevant global developments in sustainability, regulation, and responsible investing.
The Expected Credit Loss (ECL) model under IFRS 9 has reshaped the way entities manage and report credit risk—shifting from a backward-looking incurred loss model to a more proactive, forward-looking...
As the IPO engine restarts post volatility, it’s clear this isn’t just a recovery, it’s a reset. Our first edition dives deep into the evolving capital markets landscape, regulatory recalibrations, need...
