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Despite weaker global optimism and increasing trade barriers, technology and growth potential are driving businesses internationally.

In October 2018, the IASB issued ‘Definition of a Business’ making amendments to IFRS 3 ‘Business Combinations’.

The OECD’s latest proposals on taxing digital business pull back from the radical roadmap put forward in May to something much closer to the January policy note by proposing a modified residual profit split with benchmarking of routine profits.

The OECD’s latest proposals on taxing digital business pull back from the radical roadmap put forward in May to something much closer to the January policy note by proposing a modified residual profit split with benchmarking of routine profits.

Uncertainty is mounting for technology, media and telecommunications (TMT) businesses amidst a turbulent economic and political backdrop, according to the latest research from Grant Thornton.

IFRS Alerts covering the latest changes published by the International Accounting Standards Board (IASB)

Growing economies and businesses are fuelled by R&D spending. Making the most of various government R&D incentives, both locally and internationally, could help your business invest for its future.

Research shows that R&D investment is a priority for businesses growing internationally – so how might R&D support your business’s overseas expansion?

Investment in research and development (R&D) is a critical factor for growth and innovation in the global mid-market, according to Grant Thornton’s International Business Report (IBR). Our latest research, among nearly 5,000 business leaders in 30+ economies, shows R&D investment expectations at a record high as firms focus their investments on quality rather than quantity.

IFRS news is your quarterly update on things relating to International Financial Reporting Standards (IFRS). We’ll bring you up to speed on topical issues and significant developments, provide comments and give our point of view.

For many businesses around the globe the role of strong governance is associated with compliance. It’s seen as a box ticking exercise to be endured ahead of the annual report; costing time and resource but delivering little value. It’s a common point of view. It’s also wrong.

Businesses of all shapes and sizes are trying to carve out a competitive advantage by leveraging digital information. The most cutting-edge companies harness customer preference data for a range of reasons, including to create personalised services and targeted marketing campaigns; to scrutinise employee performance data to drive productivity; and to analyse supply chain information to drive efficiencies. And that’s just the tip of the iceberg, with digitised data embedded across business practices.

Digital risk. Recommendations for balanced cyber risk management.

IFRS 16 requires lessees and lessors to provide information about leasing activities within their financial statements. The Standard explains how this information should be presented on the face of the statements and what disclosures are required. In this article we identify the requirements and provide a series of examples illustrating one possible way the note disclosures might be presented.

The preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) is challenging. 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.

Global business is facing a wave of disruptive influences that look set to spark the Fourth Industrial Revolution. We explore how the way professionals work is evolving, the leadership skills that will be needed within the dynamic mid-market to thrive, and how organisations can stay competitive in the war for talent and customers in 2030.