Publications
Explore insights shaped by experience, guided by purpose, and driven by a vision for meaningful impact.
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.
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...
With DISE effective for fiscal years beginning after December 15, 2026, entities should begin evaluating their chart of accounts, data sources, and reporting processes well ahead of the effective date....
The publication highlights key implications of the move from Indian GAAP to Ind AS, including market-consistent liability measurement, Contractual Service Margin (CSM), Expected Credit Loss (ECL) impairment,...
