Tag: Accounting & Reporting Consulting

Ai infra
The AI Infrastructure Reckoning

Generative AI has triggered an unprecedented corporate investment cycle. When ChatGPT launched in November 2022, Amazon, Microsoft, Alphabet, and Meta collectively spent approximately USD 158 billion per...

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Two Vectors, One Bill

The Corporate Laws (Amendment) Bill, 2026 lowers the cost of procedural failure and raises the cost of governance failure. An early impression on the Bill as reported by the Joint Committee on 3 August...

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Financial Reporting Valuation
What Triggers a Financial Reporting Valuation?

A company may require a financial reporting valuation for several different reasons. The need arises when a company buys another business, recognizes certain assets, or experiences a sudden change in market...

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Reserve Bank Of India (Interest Rates On Loans And Advances) Directions, 2026 (Draft)

The RBI's Draft Directions on Interest Rates on Loans and Advances, 2026, are more than a consolidation of existing instructions. They reshape the economics and operating model of lending by stripping...

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Big corporate loans put banks’ underwriting, monitoring under lens

These numbers do not establish that the loans were poorly underwritten at sanction. But they underline the cost when large exposures deteriorate — and why scrutiny cannot end with the sanction letter.

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FASB’s Proposed Accounting Standards Update- Statement of Cash Flows (Topic 230)

The FASB’s proposed amendment is not a new stablecoin accounting model. It keeps the existing definition of cash equivalents unchanged and adds illustrative examples for applying that definition to certain...

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IFRIC tentative agenda decisions

This publication provides Uniqus’s early impressions on tentative agenda decisions issued by the IFRIC. Application issues covered in tentative agenda decisions span the three most judgment-intensive areas...

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Controlling the Agentic Finance Function

Management should first: build the register; identify financially relevant workflows; set clear authority limits; qualify the full workflow before production; capture evidence as the work happens; and...

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Blackstone’s $1.3 Billion India REIT Sale Fully Subscribed

Blackstone Inc.’s upsized sale of a stake in India’s Knowledge Realty Trust to raise about 121 billion rupees ($1.3  billion) was fully subscribed, underscoring strong investor appetite.

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Supply chain
Supply Chains Were Built for Efficiency. Now They Need to Be Built for Resilience

For a long time, supply chains were built with just one thing in mind, and that was ‘efficiency’. But now, resilience seems to have taken center stage. This is primarily because a supply chain...

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GCC IPO Insights-August 2026

GLOBAL NAVIGATION AND GCC RESILIENCE Global equity markets gained stronger momentum in Q2 of FY26, building on the measured performance pattern from the preceding quarter. The Nikkei 225 led the quarter...

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Saudi business protected by a cybersecurity shield
NCNICC-1:2025: What Saudi Businesses Need to Rethink About Cybersecurity

The National Cybersecurity Authority (NCA) introduced NCNICC-1:2025 in an attempt to set up minimum cybersecurity controls for non-Critical National Infrastructure (CNI) private sector entities in Saudi...

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IPO Readiness Checklist
IPO Readiness Checklist: Preparing Your Business to Go Public

As a company grows, it passes one milestone after another. One of the most significant milestones is when the company goes public. An IPO indeed enhances the brand’s credibility in the market and gives...

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FRM Regulatory Pulse- August 2026

Executive Summary The second edition of the Uniqus “Regulatory Pulse” bulletin covers key regulatory developments and supervisory themes observed across India and the Middle East over the quarter...

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FASB’s Proposed Accounting Standards Update

This Early Impressions highlights what would change, why it matters, and the key implementation considerations for CFOs, CAOs, controllers, actuaries, and human resources professionals responsible for...

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