Author: twinklerajan

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Building Resilience: West Asia Geopolitics and Ind AS 109 ECL

Recent geopolitical developments in West Asia have triggered the largest energy and trade shocks since the 1970s, with Brent crude trading in sustained three‑digit territory and LNG exports from the Gulf...

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IPO
India IPO Insights- May 2026

India’s primary markets in 2026 have been defined by a paradox of volatility and resilience. Against a backdrop of global uncertainty, spanning tariff-related concerns, geopolitical tensions, currency...

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Sustainability & Climate Pulse- May 2026

In the News This section focuses on key developments globally, in the USA, India, and the Middle East. It examines the latest news and assesses its potential impact on regional landscapes, businesses,...

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Group 724
The Implementation Reality Check

Executive Summary The Reserve Bank of India issued the final Reserve Bank of India (Commercial Banks – Asset Classification, Provisioning and Income Recognition) Directions, 2026 on 27 April 2026. The...

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Group 949
Navigating IFRS for SMEs Accounting Standard, Third Edition (2025)

The IFRS for SMEs Accounting Standard just got a major upgrade. The Middle East's SME sector is evolving, and so is its reporting. The IFRS for SMEs Accounting Standard (Third Edition, 2025) is here, aligning...

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Banks
RBI ECL Framework From April 2027: What It Means For Banks And Borrowers

RBI ECL Framework: The Indian banking system will see a major revamp after the implementation of Expected Credit Loss (ECL) rules from April 01, 2027. The Reserve Bank of India (RBI) has released the directions...

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GCC April
GCC IPO Insights-April 2026

GLOBAL NAVIGATION AND GCC RESILIENCE The first quarter of 2026 unfolded in a more balanced global market environment, with major indices moderating from the stronger momentum seen in earlier periods. The...

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Group 722
Internal Control over Reporting in KSA

Internal control over reporting in Saudi is no longer a box-ticking exercise! In our new Uniqus paper, we explain how CMA and ZATCA expectations have moved, where most Saudi companies’ ICR gaps are, and...

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Surya
Uniqus Consultech Signs Strategic Collaboration with Surya Financial Technologies

Uniqus Consultech, a tech-enabled global consulting platform, recently announced a strategic collaboration with Surya Financial Technologies Pvt. Ltd, a leading provider of financial risk management and...

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Group 72109
IEEPA Tariff Refunds: Navigating the Accounting and Disclosure Implications

This paper provides a comprehensive practitioner’s framework for navigating these questions. We analyze the two acceptable accounting models, US Generally Accepted Accounting Principles (US GAAP), a comparison...

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Group 721-2
Uniqus Consultech Signs Strategic Collaboration with Surya Financial Technologies

Mumbai, India, 21 April 2026 Uniqus Consultech, a tech‑enabled global consulting platform, today announced a strategic collaboration with Surya Financial Technologies Pvt. Ltd, a leading provider of financial...

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Raising the Bar on Private Capital

This publication examines the principal changes introduced by the 2025 Guidelines, considers their practical implications for valuation processes and governance, and reflects on the direction they point...

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Building the AI Backbone

This publication serves as a practitioner’s guide for hyperscalers, GPU cloud providers, custom silicon companies, and AI infrastructure operators, offering practical insights into navigating these interconnected...

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Internal Controls Over Generative AI

Generative AI is no longer a future-state consideration for finance and governance leaders — it is already embedded in the processes that produce financial statements, reconcile accounts, extract data...

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Sustainability & Climate Pulse - April 2026

Our in-depth analysis explores India’s INR 20,000 crore CCUS program as a defining test of how industrial policy, carbon markets, and transition finance can work together.

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