Category: Uniqus Insights
Enterprise AI adoption has outpaced most risk frameworks. Here’s how to catch up. What’s required isn’t a complete overhaul of how you manage risk. It’s adapting your approach, recognizing that AI risk...
US IPOs raised $147.5 billion in the first nine months of 2026, more than in all of 2021, but SpaceX and SK hynix raised 68.8% of it. Our analysis of the 40 largest deals and 30 prospectuses covers how...
Two companies can meter the exact same customer activity and still recognize revenue on entirely different schedules. Usage-based pricing is just a billing mechanic. The real drivers sit underneath it:...
The U.S. Securities and Exchange Commission (SEC) estimates that 5,976 companies would be affected by a proposal to replace three quarterly reports with one interim report. The first- and third-quarter...
The SEC’s proposal would free 1,596 registrants from the SOX 404(b) attestation. But a review of all 192 comment letters shows the case for savings is far from settled. This paper covers what changes,...
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...
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...
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 —...
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’)...
