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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.

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.

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.

Choosing the right leader for your business is fundamental to its long-term success. So why are so many family firms not planning for succession effectively?

Aston Manor Cider, one of the world’s largest independent cider producers, is no stranger to the export market. The UK-based company’s specialty beverage is available in more than 20 countries including the USA, Russia and a number of African nations

IFRS News Special Edition on the IFRS for SMEs

Relocation and restructuring can deliver significant commercial, operational and tax benefits and it isn’t just large multinationals who are on the move.