Category: Uniqus Views
FASB’s ASU 2025-08 marks an important step forward in simplifying and aligning CECL accounting for acquired loans. The introduction of Purchased Seasoned Loans (PSLs) addresses long-standing inconsistencies...
Capital markets mirrored this strength, with U.S. equity indices reaching record highs and investor confidence remaining firm.
As the SEC sharpens its focus on investor harm, misleading disclosures, technology-related claims, and individual accountability, staying ahead of these shifts is essential for companies, boards, and compliance...
We’re excited to launch the first edition of GCC IPO Insights, our new quarterly publication offering an in-depth view of the evolving IPO and capital markets landscape across the Gulf.
This edition offers a comprehensive overview of the direction global sustainability policy and corporate action are taking, with higher expectations for credible data, stronger governance, and practical...
The paper highlights the UAE’s rapidly evolving regulatory landscape, the growing emphasis on board-level responsibility, and the shift toward proactive risk and performance management in line with global...
DPDP Rules, 2025, Are Here.
With the Digital Personal Data Protection Rules, 2025 now in force, India’s data protection regime is fully operational — and the 18-month countdown to full compliance by May...
The Securities and Commodities Authority (SCA) continues to raise the bar for corporate governance in the UAE. Pursuant to Chairman’s Resolution No. (02/R.M) of 2024—amending the Governance Guide for Public...
FASB’s new ASU 2025-06 represents a meaningful shift in how organizations account for internal-use software. By moving away from rigid stage-based rules and introducing a principles-based “probable-to-complete”...
The Sustainability Landscape In The Middle East
In recent years, there has been a strong and growing focus on sustainability and environmental, social, and governance (ESG) issues around the world, including...
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...
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...
