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International Business Report Scaling sustainability

Mid-market firms are scaling sustainability for growth, not just compliance. Grant Thornton’s 2025 report reveals how sustainability investments are driving profitability, resilience and global expansion — despite regulatory shifts and political uncertainty.

23 Sep 2025

Press Release Mid-market optimism rebounds — driven more by relief than recovery

Global optimism among mid-market business leaders has returned to its all-time high. However, rather than signaling a surge in confidence, this rebound appears to be driven more by relief than resurgence.

7 min read | 29 Sep 2025

Audit Disclosures under IFRS 3: Understanding the requirements

This article covers IFRS 3's disclosure requirements.

1 min read | 08 Sep 2025

International Business Report Scaling sustainability

23 Sep 2025

Audit IFRS 19: Simplified financial reporting for eligible subsidiaries

This article discusses the implementation of simplified financial reporting for eligible subsidiaries in accordance with IFRS 19.

1 min read | 22 Sep 2025

Sustainability The IFRS Foundation has published guidance on disclosures

The IFRS Foundation has published guidance on disclosures about transition plans and jurisdictional profiles to help support the implementation of IFRS SDS.

4 min read | 16 Sep 2025

Sustainability EFRAG releases progress report on ESRS simplification

EFRAG has published a new report on their progress toward ESRS simplification.

8 min read | 15 Sep 2025

Sustainability The IFRS Foundation has published educational material on Greenhouse Gas disclosure requirements in IFRS S2

The IFRS Foundation has published educational material on Greenhouse Gas disclosure requirements in IFRS S2.

3 min read | 10 Sep 2025

Audit Disclosures under IFRS 3: Understanding the requirements

This article covers IFRS 3's disclosure requirements.

1 min read | 08 Sep 2025

Expats Managing mobility in the face of tariffs and economic uncertainty

As tariffs strain the economy, businesses must find ways to trim global mobility programs—even those already operating with lean structures.

5 min read | 02 Sep 2025

Sustainability Omnibus package stop-the-clock proposal adopted by European Parliament

On 26 February 2025, the European Commission (EC) released a new package of proposals (the Omnibus) to amend some key pillars of the European Green Deal.

3 min read | 01 Sep 2025

Sustainability The Omnibus package – European Commission releases significant proposals to simplify EU regulations

On 26 February 2025, the European Commission (EC) released a new package of proposals (the Omnibus) to amend some key pillars of the European Green Deal.

7 min read | 29 Aug 2025

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 | 26 Aug 2025

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 | 19 Aug 2025

International Business Report Exploring opportunities for energy diversification amid climate action goals

Our energy industry leaders in the Grant Thornton network find out how businesses in their countries are considering energy costs analyzing IBR data.

| 16 min read | 14 Aug 2025

Women in Business CFO success: Inspiring change in female mid-market leadership

Our Women in Business research shows the role of CFO is nearing gender parity and this article explores the potential drivers behind this change.

5 min read | 12 Aug 2025

Audit Business combinations where the accounting is incomplete at the reporting date

This article discusses the IFRS 3 requirements when the business combination accounting is incomplete at the reporting date.

1 min read | 11 Aug 2025

Audit Consideration transferred

This article discusses the main practical issues affecting consideration transferred, one of the critical steps that an acquirer has to go through when accounting for a business combination.

9 min read | 05 Aug 2025

Audit Determining what is part of a business combination transaction

This article sets out to determine whether a transaction is part of the exchange for the acquiree or if the transaction must be accounted for separately.

1 min read | 04 Aug 2025

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