Category: Uniqus Insights
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...
The Sustainability Landscape In The Middle East In recent years, there has been a strong and growing focus on sustainability and environmental, social, and governance (ESG) issues around the world, including...
The report highlights that India is becoming a destination for value discovery and not just capital raising. Foreign MNC IPOs have demonstrated the maturity of India’s capital markets, the strength of...
Generative AI is being adopted at a rapid pace, but with it comes significant risk. Even a single instance of sensitive data entered into a public tool can create lasting vulnerabilities. This publication...
Dashboards show you where you’ve been; storyboards show you where to go, how to get there, and where can you get stuck.
Our latest publication explores Saudi Arabia's NDMO standards, addressing challenges and offering insights on navigating compliance and building resilience for long-term value.
