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First article in new Insights into IFRS 15 series released – ‘Overview and scope’

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.

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.

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.

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.

Access the guide prepared by Grant Thornton International that covers the new Standards and Interpretations on IFRS and covers 31 March 2023, 30 June 2023, 30 September 2023, 31 December 2023 and 31 March 2024 financial year ends.

The first external audit can be seen as a challenge. Although each company has its peculiarities, we have put together some recommendations that allow companies to prepare and ensure that their audit is a favourable process for the teams and focuses on the search for improvement opportunities.