Uniqus Point of View
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Category: Uniqus Point of View
Executive Summary NCNICC-1:2025 will be won or lost in execution, not in documentation. Organizations that treat it as a bolt-on absorb the same control costs as those that integrate it — for a fraction...
Executive Summary The global telecommunications industry stands at a pivotal inflection point. As operators race to deploy next-generation 5G networks, expand fiber optic infrastructure, and integrate...
1 Brief On Ongoing Disruption Situation Overview The US business environment is navigating an increasingly complex and compounding risk landscape. Escalating trade tensions, shifting tariff regimes, and...
This edition highlights what has changed, why it matters, and the key implementation considerations for CAOs, CFOs, controllers, and accounting professionals - as well as for Chief Sustainability Officers,...
Executive Summary In most banks, Risk-adjusted return on capital (RAROC) still functions as a reporting metric, a number reviewed periodically but rarely used to steer real decisions. That is increasingly...
Recent geopolitical developments in West Asia have triggered the largest energy and trade shocks since the 1970s, with Brent crude trading in sustained three‑digit territory and LNG exports from the Gulf...
This publication outlines a five-dimensional model covering risk classification, scenario architecture, discount rate construction, cash-flow normalization, and market evidence triangulation, enabling...
As NetSuite evolves toward an AI-native ERP platform, finance leaders are entering a new phase of transformation. Capabilities such as conversational intelligence, autonomous close features, and AI-driven...
Bringing Flexibility to Enterprise Risk Management When it comes to Enterprise Risk Management (ERM), there is no shortage of frameworks, lifecycles, and benchmarks. These tools are helpful to have, of...
This publication outlines how institutions can refine macroeconomic scenario design, strengthen governance over management overlays, enhance data and model responsiveness, and align credit risk frameworks...
This publication outlines key economic transmission channels, financial reporting implications and a practical action roadmap for CFOs and finance teams. This is the first in a series highlighting the...
The Reserve Bank of India (RBI) has issued Draft Directions introducing a forward-looking Expected Credit Loss (ECL) provisioning framework, replacing the current incurred-loss-based approach. Effective...
Our latest Uniqus POV, Building Credibility in Green Finance, explains how climate change is now recognized as a material prudential financial risk, with clear expectations for board accountability, green...
INTRODUCTION TO IFRS 18 In April 2024, the IASB issued IFRS-18 Presentation and Disclosure in Financial Statements replacing Presentation of Financial Statements (“IAS 1”). It introduces significant changes...
IFRS 18 is designed to enhance financial reporting practices across the globe. Banking institutions need to carefully assess their main business activity and accordingly present their income statement...
