Category: Uniqus Insights
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 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...
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...
This document sets out the conceptual foundations of maritime asset valuation within a P&M framework, explains the principal methodologies applied in practice, identifies the key pitfalls specific to vessel...
Executive Summary The quiet shift finance hasn’t named yet For thirty years, finance ran on a clean division of labor: the ERP was the system of record — where transactions were stored — and...
The most significant overhaul of the U.S. filer status framework in two decades. If finalized, roughly half of currently-attested issuers would move out of the SOX 404(b) auditor attestation regime. Audit...
Executive Summary The Reserve Bank of India (RBI) issued the (Commercial Banks – Capital Charge for Credit Risk – Standardized Approach) Directions, 2026 (‘Directions on Credit Risk Capital Charge’)...
Introduction If you are reading this, there is a decent chance someone has recently said to you: “We really should have Enterprise Risk Management… can you take a look at that?” Congratulations....
Executive Summary A new category of software company has emerged—one that builds its products not from raw code alone, but on top of foundation models created by others. These AI application layer companies...
What Is Economic Obsolescence and Why Does It Matter? The fair valuation of property, plant, and equipment (PP&E) under IFRS 13 and ASC 820 most commonly applies the cost approach, which estimates...
Executive Summary The Reserve Bank of India issued the final Reserve Bank of India (Commercial Banks – Asset Classification, Provisioning and Income Recognition) Directions, 2026 on 27 April 2026. The...
The IFRS for SMEs Accounting Standard just got a major upgrade. The Middle East's SME sector is evolving, and so is its reporting. The IFRS for SMEs Accounting Standard (Third Edition, 2025) is here, aligning...
