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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.

This article looks at the accounting for share-based payment transactions when employees receive shares or rights to shares in another entity within the group.

Companies in dynamic markets and environments find in outsourcing services a way to concentrate their energies and take their businesses beyond.

This article gives an overview of the changes to IFRS Accounting Standards in the last year, including new Standards and amendments that have been issued.

This article discusses IFRS 2 and the accounting for equity-settled share-based payment transactions with employees.

Although its regulation is still pending, Title VII of the Law of Bases creates the Large Investment Incentive Regime establishing incentives, certainty, legal security and a system of rights protection for private investments of USD 200,000 or more in a single project.

On 20 December 2022, the OECD released its long-anticipated implementation package for Pillar 2, in this article, we provide a summary of the key highlights and what that means for the actions businesses should take.