Uniqus Insights
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Category: Uniqus Insights
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...
Internal control over reporting in Saudi is no longer a box-ticking exercise! In our new Uniqus paper, we explain how CMA and ZATCA expectations have moved, where most Saudi companies’ ICR gaps are, and...
This paper provides a comprehensive practitioner’s framework for navigating these questions. We analyze the two acceptable accounting models, US Generally Accepted Accounting Principles (US GAAP), a comparison...
This publication serves as a practitioner’s guide for hyperscalers, GPU cloud providers, custom silicon companies, and AI infrastructure operators, offering practical insights into navigating these interconnected...
Generative AI is no longer a future-state consideration for finance and governance leaders — it is already embedded in the processes that produce financial statements, reconcile accounts, extract data...
As the Reserve Bank of India moves toward a forward-looking Expected Credit Loss (ECL) framework effective 1 April 2027, governance expectations for Boards and Audit Committees are being fundamentally...
