Publications
Explore insights shaped by experience, guided by purpose, and driven by a vision for meaningful impact.
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...
Background Why PIK dividends matter Preferred stock is a hybrid instrument that combines debt and equity-like features, typically providing contractual dividends, priority in liquidation, and, in some...
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...
India’s primary markets in 2026 have been defined by a paradox of volatility and resilience. Against a backdrop of global uncertainty, spanning tariff-related concerns, geopolitical tensions, currency...
In the News This section focuses on key developments globally, in the USA, India, and the Middle East. It examines the latest news and assesses its potential impact on regional landscapes, businesses,...
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...
GLOBAL NAVIGATION AND GCC RESILIENCE The first quarter of 2026 unfolded in a more balanced global market environment, with major indices moderating from the stronger momentum seen in earlier periods. The...
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 examines the principal changes introduced by the 2025 Guidelines, considers their practical implications for valuation processes and governance, and reflects on the direction they point...
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...
Our in-depth analysis explores India’s INR 20,000 crore CCUS program as a defining test of how industrial policy, carbon markets, and transition finance can work together.
