Category: Uniqus Views
Why can the same AI inference dollar be revenue for one company and a net fee for another? The answer lies in how the customer contract is designed, not in who runs the model.
Federal cannabis policy now has two distinct tracks. Effective 28 April 2026, a Department of Justice final rule placed Food and Drug Administration (FDA)-approved drug products containing marijuana and...
This publication sets out what has changed, where judgment will be required, and the practical steps that CFOs, controllers, valuation committees, and boards should take ahead of adoption.
Responsibility for climate action is also redistributing, not disappearing. As US federal rules on power plants and endangered species narrow, the practical burden moves to states and cities, courts, capital...
This publication is a companion to The AI Infrastructure Reckoning. That publication examined the balance sheets funding the AI buildout; this one examines the contracts, entities, and counterparties behind...
Generative AI has triggered an unprecedented corporate investment cycle. When ChatGPT launched in November 2022, Amazon, Microsoft, Alphabet, and Meta collectively spent approximately USD 158 billion per...
The Corporate Laws (Amendment) Bill, 2026 lowers the cost of procedural failure and raises the cost of governance failure. An early impression on the Bill as reported by the Joint Committee on 3 August...
A company may require a financial reporting valuation for several different reasons. The need arises when a company buys another business, recognizes certain assets, or experiences a sudden change in market...
The RBI's Draft Directions on Interest Rates on Loans and Advances, 2026, are more than a consolidation of existing instructions. They reshape the economics and operating model of lending by stripping...
The FASB’s proposed amendment is not a new stablecoin accounting model. It keeps the existing definition of cash equivalents unchanged and adds illustrative examples for applying that definition to certain...
This publication provides Uniqus’s early impressions on tentative agenda decisions issued by the IFRIC. Application issues covered in tentative agenda decisions span the three most judgment-intensive areas...
The Greenhouse Gas Protocol’s decision to merge its corporate accounting guidance with ISO cuts out a long-standing source of duplicated effort, and the SBTi’s call for input on the Forest, Land and Agriculture...
Management should first: build the register; identify financially relevant workflows; set clear authority limits; qualify the full workflow before production; capture evidence as the work happens; and...
The Reserve Bank of India (RBI) issued the draft RBI (Governance) amendment directions, 2026 on 8 April 2026, for public consultation, inviting feedback from stakeholders. The amendment directions revise...
For a long time, supply chains were built with just one thing in mind, and that was ‘efficiency’. But now, resilience seems to have taken center stage. This is primarily because a supply chain...
