Publications

Explore insights shaped by experience, guided by purpose, and driven by a vision for meaningful impact.

ESG May
ESG Corner- May 2025

May’s ESG Corner dives into regulatory shifts reshaping the ESG agenda globally, from California's climate disclosure mandates to India's new climate finance taxonomy.

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FASBs’ Proposed Accounting Standard Update (ASU) (Sub-topic 350-40)

This publication summarizes the requirements of Proposed ASU towards Accounting for and Disclosure of Software Costs, which may be relevant for all entities that incur internal-use software costs, including...

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ESG Corner April
ESG Corner- April 2025

April’s ESG Corner covers CSRD delays, green hydrogen, social bonds, and features Vedanta’s Gaurav Sarup on embedding ESG in global business with practical insights.

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RBI LCR Amendments

The RBI's updated LCR framework introduces risk-sensitive G-Sec haircuts, revised run-off rates for digital-enabled deposits, and clearer non-financial entity classifications.

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ASC 250, Accounting Changes and Error Corrections

ASC 250, Accounting Changes and Error Corrections focuses into ASC 250 specifics, implications, key considerations, and practical applications. We sincerely hope you find the enclosed publication info...

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Netting Evolution in Kingdom of Saudi Arabia

SAMA takes a bold leap with the Close-Out Netting Regulation under the Bankruptcy Law. This landmark move does more than align the Kingdom with global standards—it unlocks powerful tools for banks to optimize...

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A Comprehensive overview of NDMO Compliance

Our latest publication explores Saudi Arabia's NDMO standards, addressing challenges and offering insights on navigating compliance and building resilience for long-term value.

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IPO Insights April 2025 Edition
IPO Insights- April 2025

Our first IPO Insights edition of 2025 covers Q1 listings, DRHP filings, IPO expenses, and SEBI's updates on ICDR and KPIs. Stay informed on India's evolving IPO landscape.

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Unlocking Asset Value

Saudi Arabia's revaluation model for property, plant, and equipment transforms asset strategy & financial transparency. Our latest publication explores its implications & opportunities for listed comp...

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ICDR Amendments

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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ESG Corner- March 2025

Excited to launch the 10th edition of ESG Corner! This issue covers updates like the Net-Zero Standard 2.0, Japan's sustainability disclosure, and global waste management challenges.

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IMF’s ECL Push: India’s Balancing Act Between Growth and Stability

Uniqus' latest publication examines the RBI's measured approach to the Expected Credit Loss (ECL) framework, balancing international standards with India's economic growth and regulatory transition.

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Industry Standards Forum guidance on KPI Disclosures in Offer Documents

Uniqus' latest publication analyzes the Industry Standards Forum's guidance on SEBI ICDR Regulations for KPI disclosure, offering actionable insights for effective selection and reporting.

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IPO Readiness Checklist for Kingdom of Saudi Arabia-min
ASC 718- Stock Compensation

The tenth publication in our Uniqus ASC Insights Series covers “ASC 718, Stock Compensation,” offering key insights and practical applications for navigating stock compensation complexities.

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EU Omnibus Simplification Package for Sustainability Reporting

The EU Omnibus Simplification Package is here, proposing major updates to the CSRD and CSDDD— reducing complexity while keeping the EU at the forefront of corporate sustainability.

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