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Classification of a financial instrument as either liability or as equity has an immediate and significant effect on an entity’s reported results and financial position. Liability classification for instance affects an entity’s gearing ratios and typically results in any payments being treated as interest and charged to earnings. This guide addresses the key application issues to consider and includes interpretational guidance in certain problematic areas.

Doing business in Brazil an interview with Paulo Dortas

The outlook has improved somewhat since the ANC’s Manguang conference at the end of last year. It is encouraging for business leaders to see the adoption of the national development plan, with various measures to tackle unemployment, poverty and inequality.

I confess to being somewhat surprised when I first saw the most recent data from our International Business Report (IBR), revealing that the number one recruitment challenge for business leaders is a lack of key technical skills in candidates.

On 18 January, the National Bureau of Statistics in China revealed that the economy’s working-age population shrank by 3.45m in 2012.

Many companies find the accounting for deferred tax causes significant practical difficulties. This guide summarises the approach required by IAS 12 'Income Taxes' and provides examples of the disclosures required by it. It also looks in detail at some of the more complex areas of preparation of a deferred tax computation, for example the calculation of deferred tax balances arising from business combinations.

The United Kingdom Prime Minister, David Cameron, today set out a path by which the country could leave the European Union by 2017.

The big New Year business story was that politicians in the United States had pulled the economy back from the brink of the ‘fiscal cliff’, albeit slightly later than planned.

This Expatriate tax ebook has been designed to provide an overview of the different tax systems around the globe and gives further information about tax systems and regulations in specific countries.

On the one hand, the results from our once-every-two-years look at the world’s leading emerging markets were encouraging. Business leaders across the world are looking at international expansion opportunities.

Your questions answered by Nigel Davies, your questions answered by Nigel Davis

Monday night’s news that international lenders had reached an agreement on how to remedy Greece’s bailout programme, thereby releasing a delayed €34.4bn aid payment, was an important step for the future of the eurozone. But as the crisis drags on and growth rates continue to disappoint, the cost to businesses keeps on rising.

On Thursday of last week, I chaired a panel of leading figures from the PE industry – including Paul Canning (HIG Capital Europe), David Whileman (3i), Franceso di Valmarana (Pantheon) and my colleague Mo Merali (Grant Thornton UK) – to launch our 2012 Global Private Equity report: ‘The search for growth’.

The Philippine economy is growing fast. GDP expanded by 6.8% in 2012 and, whilst remittances climbed to a record high of US$23.8 billion in 2012, their share of GDP actually dropped to 8.5%, down from 9% in 2011.

One of the most interesting aspects of our recent Global Dynamism Index (GDI) was the strong performance of mature economies. It was a result Ed Nusbaum described as counterintuitive in that the word dynamism tends to be attributed to faster growing emerging markets such as the BRIC economies.

Economic slowdown hampering business growth efforts. Globally, business optimism dropped for the year ahead from net 23% in Q2 to net 8%, well below the 2010-12 average.