Tag: Accounting & Reporting Consulting
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...
The partnership between Uniqus and Numeric underscores a shared commitment to empowering accounting teams with tools that enhance efficiency, accuracy, and strategic insight.
IFRS 18 is designed to enhance financial reporting practices across the globe. Banking institutions need to carefully assess their main business activity and accordingly present their income statement...
On May 12, 2025, FASB published an Accounting Standard Update (ASU) 2025-03 that improves the requirements for identifying the accounting acquirer for business combination transactions involving VIE as...
