Uniqus Views

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    03
    Apr
    ,

    Uniqus Corner – Shaping the regulatory and governance agenda

    The Securities and Exchange Board of India (“SEBI”), in its board meeting held on September 30, 2022, which subsequently got notified in the official gazette dated November 21, 2022, had approved certain key proposals, including: • Disclosure of Key Performance Indicators (KPIs); • Disclosure of price per share of Issuer based on past transactions and past fund raising from the investors; and • Introduction of pre-filling of offer documents as an optional alternative mechanism for the purpose of Initial Public Offer on the Main Board. In this publication we have analyzed and shared our views and extent of compliance with the above mentioned regulations.
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    30
    Jan
    ,

    Ind AS January 2023

    The Exposure Draft (“ED”) of the Amendments to Ind AS 1, Presentation of Financial Statements, issued by the Accounting Standards Board (ASB) of the Institute of Chartered Accountants of India on 30 December 2022, proposes amendments relating to the classification of liabilities as current or non-current for breach and subsequent cure of financial and non-financial covenants. It aims to eliminate the carve-out provided by Ind AS 1 to align with the classification of liabilities as current or non-current with the principles set out under Ind AS 1, Presentation of Financial Statements. It also clarifies classifying certain convertible debt as part of the financial statements.
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