Category: Uniqus Insights
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...
Introduction
IFRS 18, Presentation and Disclosure in Financial Statements, issued by the IASB, substantially changes the structure and presentation of financial statements. It brings a renewed focus on...
NFRA deliberates on Ind AS 118 – Presentation and Disclosure in Financial Statements
The 22nd Meeting of the National Financial Reporting Authority (NFRA), held on 22 December 2025, marks an important...
As the SEC sharpens its focus on investor harm, misleading disclosures, technology-related claims, and individual accountability, staying ahead of these shifts is essential for companies, boards, and compliance...
The paper highlights the UAE’s rapidly evolving regulatory landscape, the growing emphasis on board-level responsibility, and the shift toward proactive risk and performance management in line with global...
DPDP Rules, 2025, Are Here.
With the Digital Personal Data Protection Rules, 2025 now in force, India’s data protection regime is fully operational — and the 18-month countdown to full compliance by May...
