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IFRS Consolidated financial statements
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.
Presidential elections in some of the world’s largest economies, the sovereign debt crisis and the US fiscal cliff have all contributed to a global sense of economic uncertainty. How are major and developing markets faring in the face of these developments and what does the year ahead have in store?
Drawing on data and insight from the Grant Thornton International Business Report, the Economist Intelligence Unit and the International Monetary Fund, this reportanswers these questions and more.
Based on interviews with 3,200 business leaders in 44 countries, it looks at issues such as business confidence and operations, the prospects for the next 12 months, inflation and employment.
Key findings from the report
- The global economic outlook remains highly uncertain, with the eurozone sovereign debt crisis perhaps the key challenge
- Growth rates in and around Europe look set to disappoint over the next 12 months, with rates in emerging markets seeming healthy by comparison
- The proportion of G7 businesses expecting a rise in profits in the next 12 months is 27% compared with 61% for BRIC businesses
- 34% of global businesses cite regulations and red tape as an obstacle to growth
- Some 26% of businesses globally hired workers over the past 12 months
- Read the global press release
- View the results on our data viz tool
- Read comment from Dominic King on the outlook for 2013
- Contact the global research team
Read the full report
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