Leonardo Fraga has been appointed as the new Managing Partner of Grant Thornton Argentina, a position he will assume on 1 October 2026.
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”.
The IFRIC agenda decision database has been updated with decisions adopted since November 2025. The update incorporates new decisions, amendments and withdrawals, including changes related to the transition from IAS 1 to IFRS 18.
The International Accounting Standards Board (IASB) has issued amendments to IAS 28 ‘Investments in Associates and Joint Ventures’ to clarify which investments in associates and joint ventures are eligible to be measured using the fair value option.
Learn how IFRS 16 regulates sale and leaseback transactions, including their accounting treatment, recognition, and key implications for financial statements.
Leonardo Fraga has been appointed as the new Managing Partner of Grant Thornton Argentina, a position he will assume on 1 October 2026.
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.
Learn how to turn energy cost volatility into a strategic advantage through effective risk management, greater financial predictability, and enhanced business competitiveness.
Our transparency report provides in-depth insight into the approach we take at Grant Thornton to ensure we continually evolve our processes and capabilities, improving our quality so each of these aspects not only reflects, but also anticipates, the changing commercial and regulatory markets in which we operate.
We have responded to the European Commission's public request for feedback on their draft revising the European Sustainability Reporting Standards
The IASB issued a new standard on accounting for companies subject to rate regulation: the IFRS 20 ‘Regulatory Assets and Regulatory Liabilities’.
The Labour Modernisation Law approved in February 2026 created the Fondo de Asistencia Laboral to cover severance payments and will enter into force before the end of the year.
ESG benchmarking is developing into a valuable strategic tool for strategy, innovation and stakeholder trust in this playing field.
The Science Based Targets initiative (SBTi) has released the second version of its Corporate Net Zero Standard. This aims to provide a framework to assess, certify and track companies’ carbon reduction commitments and support science-based climate target setting.
On 8 May 2026, the ECB published its “Report on Good Practices for Climate and Nature-related Risk Stress Testing”
On 7 May 2026, the European Banking Authority (EBA) published the final report on amending the Guidelines on the application of the definition of default under Article 178 of Regulation (EU) No 575/2013 (CRR), following the CRR3 amendments to Article 178(3)(d).
Read our first article of the Insights into IAS 7 series – ‘IAS 7 at a glance’.