We have published the 2025 version of 'IFRS Example Consolidated Financial Statements.' The Example Financial Statements illustrate a twelve-month accounting period beginning on 1 January 2025.
The third quarter of 2025 showed a rebound in global optimism among mid-market business leaders, returning to its historic high of 76%. In Argentina, it remained close to the global level, fluctuating between 75% and 74% since the beginning of the year.
This article examines how disruption can offer the mid-market an opportunity to grow and differentiate themselves from their competitors.
This article discusses the discusses the accounting for share-based payment transactions with employees where there are settlement alternatives.
This article discusses the discusses the accounting for cash-settled share-based payment transactions with employees.
Read the second article in new Insights into IFRS 15 series – ‘Step 1: Identifying a contract with a customer.
First article in new Insights into IFRS 15 series released – ‘Overview and scope’
The IFRS Foundation has published educational material on disclosing anticipated financial effects when applying IFRS SDS.
This article identifies key financial reporting areas that entities need to consider when determining the impact of the changes in the economic and policy priorities as announced by the government of the United States of America on their business, and on the results, financial position and disclosures in their financial statements under IFRS Accounting Standards.
EFRAG has issued Exposure Drafts (EDs) revising all 12 existing ESRS, with a 60-day public consultation period.
‘Quick-fix’ amendments to the ESRS adopted by the European Commission for Wave 1 entities.
The US One Big Beautiful Bill Act brings key global tax impacts for firms—both employers and employees must stay informed on cross-border compliance.
On 10 July 2025, the IFRS Foundation published educational material about using ISSB Industry-based Guidance when applying ISSB Standards.
The European Commission has released a new Delegated Act to amend EU Taxonomy requirements, with the aim of reducing the burden of preparing Taxonomy reporting.
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.
This article discusses the implementation of simplified financial reporting for eligible subsidiaries in accordance with IFRS 19.