Perspectivas y novedades

This publication brings you up to speed on IFRS 9's new classification and measurement requirements.

This IFRS Viewpoint considers how a purchaser accounts for discounts and rebates when buying inventory.

IFRS News is your quarterly update on all things relating to International Financial Reporting Standards. We’ll bring you up to speed on topical issues, provide comment and points of view and give you a summary of any significant developments.

The practical impact of the OECDs recommendations and the key issues that should be on your radar as a tax function and head of tax.

New research from Grant Thornton’s International Business Report (IBR) reveals the extent to which contagion caused by China’s economic slowdown is spreading to businesses around the world. Business confidence and expectations for revenue and exports are down, not just in China’s near neighbours, but in several major economies which count on the world’s second biggest economy as a major trading partner.

This IFRS viewpoint addresses whether to treat the acquisition of an investment property as an asset purchase or a business combination. This is an important issue because the IFRS accounting requirements for a business combination are very different from asset purchases.

5 October 2015 was a good day for companies operating across borders, with agreements on global transfer pricing rules (Base Erosion Profit Sharing or BEPS) and the Trans-Pacific Partnership (TPP).

So will the Base Erosion and Profit Shifting (BEPS) Action Plan result in a tax system that’s fairer, more efficient and more understandable?

This IFRS viewpoint provides a framework for accounting for loans made by an entity to a related party that are at below-market levels of interest.

To succeed in the B2B sharing economy, businesses need to understand what drives customers who are willing to use crowdsourced and automated services LiquidSpace specialises in renting out spare office space in existing businesses by the hour, the month or longer. Users can hire space via the company’s app and be sitting in a business’s boardroom within minutes. They can add their own office space to the inventory too.

Companies with diverse executive boards outperform peers run by all-male boards according to new research from Grant Thornton. The study, which covers listed companies in India, UK and US, estimates the opportunity cost for companies with male-only executive boards (in terms of lower returns on assets) at a staggering US$655 billion in 2014

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.

Our International Business Report with insights gained from in-depth interviews with five senior female executives from around the world, this report looks at the role of education in improving female participation and how this can help boost business growth.

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.

The preparation of financial statements in accordance with IFRS is challenging. Each year the requirements are changing as a result of new standards or amendments that become effective. These changes have the potential to significantly impact both the presentation of the primary statements and the accompanying disclosures. This illustrative set of example financial statements demonstrates good practice in the application of the presentation and disclosure requirements of IFRS for year-end reporters. It reflects changes in IFRS that are effective for the year ending 31 December 2015.

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?