Tag: Accounting & Reporting Consulting
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...
Startups face unique accounting challenges amid evolving models and limited data, demanding nuanced interpretation and strong internal controls. In this article, Sandip Khetan, Co-founder & Global Head,...
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...
As global consulting giants hit billion-dollar milestones in India, homegrown firms are rising with purpose, scale, and self-reliance.
The decision to go public is often viewed as a funding milestone. In reality, an IPO is not just a transaction — it is a transformation. It reshapes how a company thinks, behaves, and operates.
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...
