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News and perspectives

Mid-market resilience remains, but unease is growing
International Business Report Mid-market resilience remains, but unease is growing
Mid-market business leaders around the world are less optimistic about the economic outlook over the next 12 months, while concerns about economic uncertainty have risen.
5 min read |
Trade in transition
International business Trade in transition
Discover how mid-market businesses can seize global trade opportunities in 2025. Explore a five-point action plan to navigate economic uncertainty, leverage new trade agreements and outpace larger competitors in a shifting global economy.
LATAM Tax Newsletter June 2025
June LATAM Tax Newsletter June 2025
Stay informed with the latest tax developments across Latin America with the LATAM Tax Newsletter, prepared by our experts throughout the Americas.
31 min read |
IFRS 3 - Accounting after the acquisition date
Audit IFRS 3 - Accounting after the acquisition date
IFRS 3 ‘Business Combinations’ contains the requirements for these transactions, which are challenging in practice. While not a new Standard, it is still highly referred to in practice. This article discusses accounting after the acquisition date.
22 min read |
Recognising and measuring goodwill or gain from a bargain purchase
Audit Recognising and measuring goodwill or gain from a bargain purchase
This article discusses how goodwill, or a gain from a bargain purchase is initially recognized and measured under IFRS 3, which represents the final step of applying the acquisition method.
7 min read |
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