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IFRS 2 ‘Share-based Payment’ was introduced in 2004 and the accounting principles have remained largely unchanged since. Our ‘Insights into IFRS 2’ series is aimed at demystifying the Standard by explaining the fundamentals of accounting for share-based payments using relatively simple language and providing insights to help entities cut through some of the complexities associated with accounting for these types of arrangements.

Mid-market business leaders plan to increase investment over the next 12 months, specifically in technology, research and development and staff.

As organisations in the private sector make commitments and plans to reach net zero, there's a growing need for stakeholders to be able to assess the credibility of their transition plans.

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 and 2023 is no different.

The European Sustainability Reporting Standards (ESRS) apply to all companies within the scope of Corporate Sustainability Reporting Directive.

On 26 June 2023 the International Sustainability Standards Board (ISSB) released its first two International Sustainability Disclosure Standards (IFRS SDS or the Standards) that become effective for periods beginning on or after 1 January 2024.

Grant Thornton Taiwan was founded in 1971 to provide high-quality services to dynamic organizations operating in the fast-growing economy of Taiwan. The firm joined Grant Thornton International Limited (GTIL) as its sole Taiwan member firm in 1993.

Purchasing property is one of the biggest and most difficult investment decisions one can make, especially in a foreign country. The tax and legal systems that apply to property transactions differ from one jurisdiction to another, making it imperative that investors understand the local implications of any proposed transaction.

Grant Thornton Taiwan was founded in 1971. The firm is committed to providing high-quality services to clients. We work closely with our international organisation, constantly developing new service lines to meet the needs of international clients. We are also registered with the U.S. Public Company Accounting Oversight Board (PCAOB), and are ISO 9001 and ISO 27001 certified.

Segment reporting is intended to give information to investors and stakeholders regarding the financial results and financial position of the entity that are used by the entity’s chief operating decision maker (CODM). Given this, IFRS 8 ‘Operating Segments’ provides the guidance to preparers on this area.

Relief and Economic Stimulus Program for Businesses

The Resilience Wheel : focus on cash management

As a valued client of Grant Thornton Taiwan, we wanted to keep you updated on how our firm is responding to the spread of COVID-19. As the virus continues to evolve, our aim remains the same, to serve our people, clients and communities with care and confidence.

For more than 15 years, Grant Thornton has been reporting on gender diversity in senior management among the world’s mid-market businesses – businesses which form the engine-house of the global economy. In 2019, we used that data, and knowledge gleaned from a global campaign, to set out the Blueprint for Action. Composed of six pillars, the Blueprint is designed to give companies the tools to deliver positive change in creating gender parity.

Globalisation is accelerating. While businesses are looking to unlock new revenue streams and governments are encouraging economic diversification, the increased connectivity of the digital age is lowering barriers to entry, opening up more international growth opportunities for dynamic businesses.

Soft power and gut instinct is driving an estimated US$250bn per year in overseas real estate investment, showing that feeling rather than data analysis determines many investment decisions.