The private credit market has undergone a profound transformation, shifting from a specialised niche within the realm of alternative investments to a pivotal and dynamic force in the landscape of global finance. Once primarily focused on traditional direct lending, the market now encompasses an extensive and varied ecosystem characterised by a wide range of strategies, asset classes and innovative capital solutions. Kothari Partners has played an active role during 2025 in th

This summary provides a consolidated view of the significant shifts in the financial reporting landscape for 2025 and 2026. As we transition through this period, the focus moves from high-level disclosure to a fundamental restructuring of the financial statements themselves. Read on…   IFRS Landscape: A Structural Re-Engineering For 2025, there are no "blockbuster" standards becoming effective for the first time, but rather a series of targeted amendments too: IAS 1 (Classifi

GenAI TOM The rapid maturation of Artificial Intelligence (AI) and the disruptive emergence of Generative AI (GenAI) demands more than just technological upgrades; they require a fundamental organisational shift. Kothari Partners is evolving its own TOM and embracing the ever-changing landscape by adopting AI and ML and embedding it into BAU ways of working when engaging with clients and their projects. The reason for this simple, to demonstrate our core skills and experience

Buy-side target slice In a buy-side carve-out, a company acquires a business unit that is simultaneously being separated from its former parent Group. The term often also implies that carve-outs can either be sold to another organisation (the buyer) or left to form a new stand-alone entity (fully independent or operating under the original parent company). These deals come with complexity and uncertainty, but they also offer a chance to acquire valuable assets with untapped p

Angel investors have long been recognised as a crucial lifeline for ambitious entrepreneurs seeking to transform their innovative ideas...

For many business owners, the decision to sell marks the most significant—and often emotionally charged—moment of their professional...

In the corporate lexicon, few manoeuvres are as potent or as perilous as a strategic acquisition. For companies on the buy-side, Mergers...

Background: The purpose behind IFRS 19 is to streamline reporting where subsidiaries often had to maintain dual accounting records, one...

As the world grapples with numerous geopolitical conflicts- Ukraine to the Red Sea and beyond… United Kingdom has now overtaken the...

It is important for clients undertaking an S4/Hana implementation to consider the relevance of a solid Technical Accounting Standards...