Nitaq articles
Practical articles on financial reporting, leadership, and AI, written to offer usable ideas rather than quick summaries.
When Numbers Deceive
Fallacies, biases, and decision traps that can make financial analysis look sound while teaching the wrong lesson.
AI knows IFRS, so why can’t every answer be trusted?
Knowing a standard is not the same as building a professional conclusion. A practical example shows where generic answers fail and what methodology adds.
Read article →When AI flatters you: why agreement can be more dangerous than error
The problem with AI is not only that it may be wrong, but that it may affirm your narrative and increase confidence in an incomplete or biased view.
Read article →When should you decide alone? The boundaries that keep autonomy from becoming chaos
Good leadership does not create approval dependence, but delegation without clear boundaries sends contradictory messages.
Read article →Remeasurement or translation? The IAS 21 distinction that changes profit and equity
The difference between foreign-currency transaction accounting and translation to a presentation currency, and why not every FX movement is a gain or loss.
Read article →Do not become an expensive bookkeeper: balancing control with business enablement
Mature finance does not choose between control and speed; it designs a way to protect the company without becoming the reason it slows down.
Read article →AI usage efficiency: how finance teams get better results with fewer resources
A practical guide to reducing unnecessary input and output when using Claude or another AI assistant in Excel, without sacrificing result quality.
Read article →Not everyone needs to change: sometimes they need the right role
A simple matrix that combines quality of judgement with execution energy and shows what this means for role design and controls.
Read article →IFRS 18: the same numbers, but a different performance story
An executive guide to the new statement-of-profit-or-loss structure, management-defined performance measures, and implementation readiness.
Read article →From the income statement to the carbon footprint: finance’s guide to ESG reporting
How finance moves from expense data to activity and emissions, and what IFRS S1 and IFRS S2 actually require.
Read article →The question was about Zakat, so why did the skill check withholding tax?
How KSA Tax Skill moves Claude from isolated general commentary to Saudi analysis connecting Zakat, income and withholding tax, VAT, and transfer pricing.
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