ARC

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    19
    Dec
    ,

    Ipo Insights

    India's IPO market continues to demonstrate its depth and resilience. In November 2024 alone, INR 35,729 crores were raised, making it one of the year's strongest months. Listings were led by NTPC Green Energy and Swiggy, which together accounted for 60% of the capital raised. Between April and November, 54 companies were listed on the mainboard, raising INR 120,512 crores.
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    06
    Dec
    ,

    FASB’s Disaggregation of Income Statement Expenses

    Financial Accounting Standards Board (FASB), in its continuous attempt to improve the disclosures about a public business entity’s expense and to address requests from users of financial statements for more detailed information about the types of expenses, has recently issued the Accounting Standard Update 2024-03 (ASU) on “Disaggregation of Income Statement Expenses.”
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    01
    Dec
    ,

    Implementation of Ind AS for Insurance Entities

    Transitioning to Ind AS 117: A Milestone for India's Insurance Sector The journey towards adopting Indian Accounting Standards (IndAS) has been transformative for many sectors in India. While corporates and NBFCs have successfully transitioned, the insurance and banking sectors were awaiting clarity from their regulators. Our Early Impressions publication from August 2024 delved into the critical transition measures and the anticipated roadmap from the Insurance Regulatory and Development Authority of India (IRDAI). The recent notifications and directives provide insurers additional time to prepare for a seamless transition, with a target implementation date of 1 April 2027.
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    21
    Nov
    ,

    Ipo Insights

    We present the second edition of our IPO Insights, offering an in-depth analysis of the dynamic IPO landscape in India. Covering trends from April to October 2024, this issue highlights the remarkable resilience of the primary markets, with a record-breaking INR 48,595 crores raised in just September and October. Sectors like Automobiles, Financial Services, and Capital Goods continue to dominate, contributing over 70% of the total capital raised, even as the secondary markets face headwinds.
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    08
    Nov
    ,

    Accounting Standards Codification 810, Consolidation

    The Uniqus’ “ASC Insights Series: Guide to Accounting Standards” combines our collective expertise to provide a comprehensive yet concise understanding of the various Accounting Standard Codifications (ASCs). This Series is an invaluable resource for accounting professionals, offering detailed analysis, illustrative examples, and a Uniqus point of view. These publications support your professional journey, helping you navigate complex accounting scenarios and deepen your knowledge.
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    09
    Oct
    ,

    Ipo Insights

    We are thrilled to share our latest publication, which dives deep into the remarkable activity in India's IPO market in 2024. Reflecting its aspirations to reach a USD 5 trillion economy, India, as the world's fastest-growing large economy, has seen a surge of IPOs this year.
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