Tag: Accounting & Reporting Consulting
Overview The Securities and Exchange Commission issued new private fund advisers rules and amendments under the Investment Advisers Act of 1940 (“Advisers Act”) to enhance the regulation of private fund...
Uniqus Consultech, which started its operations in December last year as an accounting and reporting consulting, and ESG consulting firm, does not foresee any significant hiring challenge in scaling up....
SEBI’s July 2023 circular enhances ESG reporting for listed entities, emphasizing assurance, value chain disclosures, and aligning with global standards to protect investor interests.
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 Ministry of Corporate Affairs and SEBI have decided to implement the initial ESG audit process gradually, starting with the top 150 companies in FY23-24, followed by the top 250 listed companies in...
The deliberations on the tax impact have been ongoing since the announcement of CIT Law by UAE Ministry of Finance in January 2022 and release of the consultation paper in April 2022. While entities in...
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...
GAAP stands for Generally Accepted Accounting Principles, which includes Indian GAAP, Ind AS, IFRS, US GAAP, or any other prescribed accounting framework. GAAP lays down a uniform set of rules and formats,...
Uniqus Consultech, a tech-enabled global consulting firm, inaugurated its Dubai office on Thursday. The company was founded by Jamil Khatri, ex-global head of Accounting Advisory Services and part of the...
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.
RBI's DP proposes IFRS 9-aligned ECL guidelines for banks. Uniqus shares insights based on global experience, addressing key implementation issues and offering regulatory feedback.
The proposed approach in the DP on ECL is principlesbased along with regulatory backstops, wherever necessary. The DP seeks to cover all scheduled commercial banks and covers most financial assets within...
