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...
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 partnership aims to create synergy between ejada’s technical capabilities and Uniqus’ advisory expertise, providing holistic solutions that accelerate digital adoption, enhance operational efficiency,...
India’s economy has exploded in scale, diversity, and formality. Financial reporting, risk management, governance, tax, and digital transformation needs have surged. Corporate India can support multiple...
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 Reserve Bank of India wants to replace its decades-old, incurred-loss provisioning system with an Expected Credit Loss framework, reshaping how banks allocate capital and report financial health. But...
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...
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...
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...