Tag: Accounting & Reporting Consulting
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 per...
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...
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...
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.
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...
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...
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...
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.
