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”.
We have released the 2026 edition of our annual publication Navigating the Changes to IFRS, updated for the changes to IFRS Accounting Standards issued in 2025
‘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.
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.
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.
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.
The IFRS Foundation has published educational material on Greenhouse Gas disclosure requirements in IFRS S2.
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.
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.