In this publication, we highlight what has changed, why it matters, and the key implementation considerations for CFOs, Chief Accounting Officers, and accounting professionals in the utilities, energy,...
Executive Summary
The global telecommunications industry stands at a pivotal inflection point. As operators race to deploy next-generation 5G networks, expand fiber optic infrastructure, and integrate...
IPO mandates of some major firms, including hospitality brands, quick commerce companies, private-equitybacked financial firms and real-estate brands, were closed after longer-than-normal pitching sessions.
Winning...
The global AI and tech-enabled consulting firm deepens its regional footprint to serve Qatar's growing demand for specialized advisory in accounting, finance operations, GRC, technology, and sustainab...
India is rapidly adopting AI agents in enterprises, but challenges remain in governance, accountability, and control as AI gains decision-making authority in finance, compliance, and operations.
That shift...
This edition highlights what has changed, why it matters, and the key implementation considerations for CAOs, CFOs, controllers, and accounting professionals - as well as for Chief Sustainability Officers,...
This edition highlights what has changed, why it matters, and the key implementation considerations for CAOs, CFOs, controllers, and accounting professionals - as well as for Chief Sustainability Officers,...
The most significant overhaul of the U.S. filer status framework in two decades. If finalized, roughly half of currently-attested issuers would move out of the SOX 404(b) auditor attestation regime. Audit...
Executive Summary
The Reserve Bank of India (RBI) issued the (Commercial Banks – Capital Charge for Credit Risk – Standardized Approach) Directions, 2026 (‘Directions on Credit Risk Capital Charge’)...
Executive Summary
In most banks, Risk-adjusted return on capital (RAROC) still functions as a reporting metric, a number reviewed periodically but rarely used to steer real decisions. That is increasingly...
(IPO) spending patterns. Data from Uniqus Consultech shows capex accounted for about 30% of the $18,778 crore raised across 18 mainboard IPOs in the quarter. Within that, more than 50% went into technology...
India’s startup ecosystem is witnessing a fresh wave of public listings, with companies such as Lenskart, PhysicsWallah, OneEMI, Groww, Sedemac Engineering, Shadowfax, and Fractal Analytics having gone...
The AI Application Layer: A New Software Taxonomy
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....
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...
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...