Perspectivas y novedades

Descubre los cambios clave del Proyecto de Ley 467 de 2024 que reforma el Código de Comercio en Colombia. Nuevas normativas para comerciantes, S.A.S., y más

Descubre cómo funciona el mecanismo de Obras por Impuestos en Bogotá, qué impuestos se pueden pagar, quiénes pueden participar y cuáles son los beneficios para empresas. Analizamos el Acuerdo Distrital 927 de 2024 y las controversias sobre su legalidad

¿Qué cambia con el nuevo Código Procesal del Trabajo? ¿Cómo se resuelven los conflictos laborales? Encuentra las respuestas a tus preguntas aquí.

This illustrative set of financial statements sets out 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 2013.

F&B companies are using international expansion to chase profits globally.

Profitably growing a Food and Beverage company today is more difficult than ever – yet opportunities have never been greater.

This publication provides a high-level summary of recent changes to IFRS that will affect companies' future financial reporting. Changes are colour coded to help Chief Financial Officers identify the changes that will affect them most.

Grant Thornton looks at the potential impact of IFRS 15 'Revenue from Contracts with Customers' for revenue recognition in the life sciences industry.

Grant Thornton looks at the potential impact of IFRS 15 'Revenue from Contracts with Customers' for revenue recognition in the real estate industry.

Grant Thornton looks at the potential impact of IFRS 15 'Revenue from Contracts with Customers' for revenue recognition in the construction industry.

Grant Thornton looks at the potential impact of IFRS 15 'Revenue from Contracts with Customers' for revenue recognition in the software and cloud services industries.

Grant Thornton looks at the potential impact of IFRS 15 'Revenue from Contracts with Customers' for revenue recognition in the retail industry.

Grant Thornton looks at the potential impact of IFRS 15 'Revenue from Contracts with Customers' for revenue recognition in the manufacturing industry.

After more than five years in development the IASB and FASB have at last published their new, converged Standard on revenue recognition – IFRS 15 ‘Revenue from Contracts with Customers’. IFRS 15 replaces IAS 18 and IAS 11 and will affect almost every revenue-generating entity that applies IFRSs. We applaud the two Boards for delivering a converged Standard in this critical area.

This publication summarises the overall objectives and requirements of IAS 36, provides a step-by-step guide to performing an impairment assessment (including recording or reversing an impairment when necessary) and offers insights on best practices to address interpretative and practical application issues.

This publication guides management through the top 20 disclosure and accounting issues identified by Grant Thornton as potential challenges for IFRS preparers.