The IFRS Foundation has published guidance on disclosures about transition plans and jurisdictional profiles to help support the implementation of IFRS SDS.
EFRAG has published a new report on their progress toward ESRS simplification.
This article covers IFRS 3's disclosure requirements.
As tariffs strain the economy, businesses must find ways to trim global mobility programs—even those already operating with lean structures.
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.
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.
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.
Our energy industry leaders in the Grant Thornton network find out how businesses in their countries are considering energy costs analyzing IBR data.
Our Women in Business research shows the role of CFO is nearing gender parity and this article explores the potential drivers behind this change.
This article discusses the IFRS 3 requirements when the business combination accounting is incomplete at the reporting date.
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.
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.
Insights into IFRS 2 is aimed at demystifying the Standard by explaining the fundamentals of accounting for share-based payments and providing insights to help entities cut through some of the complexities.
This article explains the accounting treatment of modifications or cancellations of share-based payment schemes after being issued.
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.
Managers and Directors from Grant Thornton Argentina participated in Grant Thornton International's Emerging Leaders Programme alongside leaders from member firms across the Americas.