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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.

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

The World Bank held the 12th edition of the CReCER Conference on transparency and accountability for regional economic growth, and Grant Thornton Argentina was part.

Each year, new Standards and amendments are published by the International Accounting Standards Board (IASB) with the potential to significantly impact the presentation of a complete set of financial statements.

Grant Thornton International Ltd is pleased to share our 2025 Alerts on new IFRS, interpretations, amendments and other issues relevant to IFRS with you.

At Grant Thornton International Ltd. we have submitted our comment letter to the IASB, responding to their Exposure Draft proposing amendments to IAS 28 and the Equity Method of Accounting for investments in associates and joint ventures.

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.

Grant Thornton International Ltd is pleased to share our Alerts on new IFRS, interpretations, amendments and other issues relevant to IFRS with you.

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

This article discusses the basic principles that apply to both equity-settled and cash-settled share-based payment transactions with employees or others providing similar services.

Entities should begin preparing for IFRS 18 ‘Presentation and Disclosure in Financial Statements’ sooner rather than later. Changes from IAS 1 ‘Presentation of Financial Statements’ could have a significant impact on the financial statements.

We are pleased to share Example consolidated financial statements 2024 to assist you in your preparation of your financial statements in line with the latest International Financial Reporting Standards (IFRS) changes.