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The 2025 Interim Financial Statements provide general guidance on preparing interim financial statements in accordance with IFRS Accounting Standards.

IFRS Alerts covering the latest changes published by the International Accounting Standards Board (IASB).

IFRS 3 ‘Business Combinations’ contains the requirements for these transactions, which are challenging in practice. While not a new Standard, it is still highly referred to in practice. This article discusses accounting after the acquisition date.

This article discusses how goodwill, or a gain from a bargain purchase is initially recognised and measured under IFRS 3, which represents the final step of applying the acquisition method.

This publication summarises the updates to IFRS Accounting Standards made in the last 12 months, including amendments and new Standards that have been issued.

Entities should begin preparing for IFRS 18 ‘Presentation and Disclosure in Financial Statements’ sooner rather than later.

This article discusses the basic principles that apply to both equity-settled and cash-settled share-based payment transactions with employees or others providing similar services.

General guidance for preparers of financial statements that supports the commitment to high quality, consistent application of IFRS.

The Interim Financial Statements illustrate a six month accounting period beginning on 1 January 2024.

Insights for organisations preparing to implement the International Sustainability Standards Board (ISSB)’s Standards.

Grant Thornton joined the Net Zero Financial Service Providers Alliance (NZFSPA) demonstrating our commitment against climate change.

Providing awareness of new Standards, Interpretations that have been issued and amendments made to existing ones.

Sustainability reporting highlights from 2023 to keep you up to date and on top of your sustainability-related reporting journey.

Demystifying IFRS 2 by explaining the fundamentals of accounting for share-based payments.

The accounting of share-based payments remains not well understood and this is evidenced by a number of Interpretations and agenda decisions being issued by the IFRS Interpretations Committee (IFRIC).

This article discusses the main practical issues affecting consideration transferred, using examples to illustrate some of the requirements.