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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.

Our transparency report provides in-depth insight into the approach we take at Grant Thornton to ensure we continually evolve our processes and capabilities, improving our quality so each of these aspects not only reflects, but also anticipates, the changing commercial and regulatory markets in which we operate.

Stay informed with the latest tax developments across Latin America with the LATAM Tax Newsletter, prepared by our experts throughout the Americas.

The third quarter of 2025 showed a rebound in global optimism among mid-market business leaders, returning to its historic high of 76%. In Argentina, it remained close to the global level, fluctuating between 75% and 74% since the beginning of the year.

This article examines how disruption can offer the mid-market an opportunity to grow and differentiate themselves from their competitors.