Author: twinklerajan
BACKGROUND
In September 2025, the FASB issued ASU 2025-07, introducing targeted amendments to existing guidance on derivatives and share-based payments from customers. The update stems from ongoing stakeholder...
The report highlights that India is becoming a destination for value discovery and not just capital raising. Foreign MNC IPOs have demonstrated the maturity of India’s capital markets, the strength of...
This edition of Uniqus’ Sustainability & Climate Pulse, we have mark a decisive shift, from voluntary pledges to verifiable action, as standards become increasingly technical, policies become more...
India’s booming primary market has spawned a new class of specialists, the so-called pre-IPO or IPO readiness advisors, who are helping companies navigate the complex and high-stakes journey of going...
As ESG regulations and standards grow increasingly complex, many organizations are turning to AI to automate and streamline their reporting processes. While the potential of AI in ESG reporting is vast,...
As global consulting giants hit billion-dollar milestones in India, homegrown firms are rising with purpose, scale, and self-reliance.
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...
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.
Generative AI is being adopted at a rapid pace, but with it comes significant risk. Even a single instance of sensitive data entered into a public tool can create lasting vulnerabilities. This publication...
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.
This edition of Uniqus’ Sustainability & Climate Pulse, we have highlighted the new global partnership between ISO and the GHG Protocol to deliver unified carbon standards, bringing coherence to corporate...
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...
