Tag: Accounting & Reporting Consulting
US IPOs raised $147.5 billion in the first nine months of 2026, more than in all of 2021, but SpaceX and SK hynix raised 68.8% of it. Our analysis of the 40 largest deals and 30 prospectuses covers how...
The defining feature of the quarter was operational resilience. SAMA, the CBUAE and QCB set board-level expectations, firm deadlines and tighter incident reporting. In India, market-risk capital, CVA,...
Two companies can meter the exact same customer activity and still recognize revenue on entirely different schedules. Usage-based pricing is just a billing mechanic. The real drivers sit underneath it:...
The U.S. Securities and Exchange Commission (SEC) estimates that 5,976 companies would be affected by a proposal to replace three quarterly reports with one interim report. The first- and third-quarter...
The SEC’s proposal would free 1,596 registrants from the SOX 404(b) attestation. But a review of all 192 comment letters shows the case for savings is far from settled. This paper covers what changes,...
Q3 2026 saw 63 IPO listings in India, the most ever in a single quarter, even as the secondary market stayed weak. This edition looks at what drove the surge: SEBI’s one-time relief, smaller issue sizes,...
Why can the same AI inference dollar be revenue for one company and a net fee for another? The answer lies in how the customer contract is designed, not in who runs the model.
This publication sets out what has changed, where judgment will be required, and the practical steps that CFOs, controllers, valuation committees, and boards should take ahead of adoption.
How India’s deepening, increasingly confident capital market rewards companies that pair a compelling story with enduring governance.
On listing day, a company tells a story with conviction. It is a story...
Listed new-age companies are changing how they deploy initial public offering (IPO) proceeds, seeking higher yielding growth opportunities as execution delays extend planned timelines. At least four...
A new wave of mid-tier consulting firms, founded by former Big Four partners, is targeting startups, private equity and venture capital clients with specialized services. They offer equity, independence...
This publication is a companion to The AI Infrastructure Reckoning. That publication examined the balance sheets funding the AI buildout; this one examines the contracts, entities, and counterparties behind...
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...
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...
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...
