Women in Business 2026
Diversity, Equity and Inclusion (DE&I)Our 2026 Women in Business report reveals the mid-market's commitment to DE&I and gender equality in leadership and the impact this has on business success.
Our 2026 Women in Business report reveals the mid-market's commitment to DE&I and gender equality in leadership and the impact this has on business success.
Despite efforts to promote equity, real parity in business leadership in Latin America is not expected until 2051. This is revealed in the new report Mujeres que deciden, by Grant Thornton Argentina and Fundación FLOR, which warns of a persistent phenomenon: the “Drop to the Top”.
Stay informed with the latest tax developments across Latin America with the LATAM Tax Newsletter, prepared by our experts throughout the Americas.
In this article, we explore the key criteria established by IFRS 16 for identifying leases, the aspects that often pose practical challenges, and the considerations organizations must take into account to comply with financial reporting requirements.
IFRS 15 introduced the five-step model for revenue recognition and applies specifically to contracts with customers. This article deals with Step 3 of the five-step model, which covers determining the transaction price.
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