Author: twinklerajan
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...
A new report highlights how climate-related risks, rising energy demand and economic pressures are increasingly shaping India’s energy transition and business landscape.
Uniqus Consultech has released...
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’)...
Foreword
Greetings, and welcome to the latest edition of Uniqus’ Sustainability & Climate Pulse
In this edition, we cover the most significant reset to the Science Based Targets initiative since...
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...
Introduction
If you are reading this, there is a decent chance someone has recently said to you:
“We really should have Enterprise Risk Management… can you take a look at that?”
Congratulations....
(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...
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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...
What Is Economic Obsolescence and Why Does It Matter?
The fair valuation of property, plant, and equipment (PP&E) under IFRS 13 and ASC 820 most commonly applies the cost approach, which estimates...
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...
