Tag: Accounting & Reporting Consulting
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.
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...
The Ministry of Corporate Affairs has amended Ind AS 12 (Income Taxes) to align with OECD’s Pillar Two global minimum tax from April 1, 2025. By ending deferred tax accounting for top-up taxes, the move...
Our latest publication explores Saudi Arabia's NDMO standards, addressing challenges and offering insights on navigating compliance and building resilience for long-term value.
Amid rising enterprise interest in artificial intelligence, Uniqus Consultech co-founder Jamil Khatri says many deployments struggle to deliver measurable ROl due to gaps in data, governance, and functional...
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...
As global consulting giants hit billion-dollar milestones in India, homegrown firms are rising with purpose, scale, and self-reliance.
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...
US Initial public offering (IPO) value ticked slightly higher between January and April 2025 over the same period in 2024, according to a recent report from consulting firm Uniqus.
This thirteenth publication in our Series focuses on “ASC 805, Business Combination” In it, we delve into ASC 805 specifics, implications, key considerations, and practical applications. We sincerely hope...
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...
For over a year, a cross-functional team of investigators drawn from SEBI’s surveillance and regulation departments and supported by officials from the National Stock Exchange worked to extract relevant...
India’s ambition to build homegrown global professional services champions faces deep hurdles, warns Jamil Khatri, ex-KPMG India audit head and CEO of Uniqus. With poor pay, regulatory fear, restrictive...
