Category: Uniqus Views
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...
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...
In the GCC's evolving regulatory environment, where reporting timelines are among the most demanding in the region, ICoFR requirements are being progressively strengthened, IFRS 18 is approaching implementation,...
The National Cybersecurity Authority (NCA) introduced NCNICC-1:2025 in an attempt to set up minimum cybersecurity controls for non-Critical National Infrastructure (CNI) private sector entities in Saudi...
As a company grows, it passes one milestone after another. One of the most significant milestones is when the company goes public. An IPO indeed enhances the brand’s credibility in the market and gives...
Executive Summary
The second edition of the Uniqus “Regulatory Pulse” bulletin covers key regulatory developments and supervisory themes observed across India and the Middle East over the quarter...
