With a large proportion of office-based workers abruptly transferred to a home working model due to COVID-19, businesses were forced to adapt. When the challenges of enforced home working – such as home schooling and less-than-ideal working spaces – recede, and flexible working can be more tailored, the positives will be enhanced.
For 17 years, Grant Thornton has been tracking the global progress of women in senior management. In the last 12 months, unprecedented events have had an unforeseen and unparalleled impact on that progress.
Grant Thornton is pleased to launch our annual Women in business 2018 report: beyond policy to progress on International Women's Day. The research focuses on the landscape of business and government policy and explore the drivers of what creates change in gender diversity in business leadership across the world.
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.
IAS 39 ‘Financial Instruments: Recognition and Measurement’, the previous Standard that dealt with hedge accounting, was heavily criticised for containing complex rules which either made it impossible for entities to use hedge accounting or, in some cases, simply put them off doing so.
This guide includes practical guidance on the detection of intangible assets in a business combination and also discusses the most common methods used in practice to estimate their fair value. It provides examples of intangible assets commonly found in business combinations and explains how they might be valued.