Category: Uniqus Views
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’)...
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....
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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...
Recent geopolitical developments in West Asia have triggered the largest energy and trade shocks since the 1970s, with Brent crude trading in sustained three‑digit territory and LNG exports from the Gulf...
India’s primary markets in 2026 have been defined by a paradox of volatility and resilience. Against a backdrop of global uncertainty, spanning tariff-related concerns, geopolitical tensions, currency...
In the News
This section focuses on key developments globally, in the USA, India, and the Middle East. It examines the latest news and assesses its potential impact on regional landscapes, businesses,...
Executive Summary
The Reserve Bank of India issued the final Reserve Bank of India (Commercial Banks – Asset Classification, Provisioning and Income Recognition) Directions, 2026 on 27 April 2026. The...
The IFRS for SMEs Accounting Standard just got a major upgrade. The Middle East's SME sector is evolving, and so is its reporting. The IFRS for SMEs Accounting Standard (Third Edition, 2025) is here, aligning...
GLOBAL NAVIGATION AND GCC RESILIENCE
The first quarter of 2026 unfolded in a more balanced global market environment, with major indices moderating from the stronger momentum seen in earlier periods. The...
