Our 2026 Women in Business report explores the mid-market’s commitment to DE&I and gender diversity in leadership and the impact this has on business success.
This article breaks down how sustainability priorities vary across North America, South America, Europe, Asia‑Pacific and Africa, revealing why local realities shape strategy and how mid‑market firms can turn ESG into commercial advantage.
Mid-market firms are scaling sustainability for growth, not just compliance. Grant Thornton’s International Business Report (IBR) 2025 report reveals how sustainability investments are driving profitability, resilience and global expansion — despite regulatory shifts and political uncertainty.
This article, part of the IAS 36 series, discusses how to identify cash-generating units (CGUs).
The auditor’s response to the risks of material misstatement arising from estimates made in applying IFRS 17 ‘Insurance Contracts’
This article looks at the scope of the impairment review (ie the types of assets that are included) and how it is structured (ie the level at which assets are reviewed).
This article explains if and when a detailed impairment test as set out in IAS 36 is required.
This article provides an ‘at a glance’ overview of IAS 36’s main requirements and outlines the major steps in applying those requirements.
Understanding your options from sale, through to turnaround or closure requires detailed consideration of the value drivers and the cost to execute the chosen option.
Empathy in personal relationships is often instinctive, but how this key leadership trait manifests in a business environment is less apparent.
Engaged leaders will create psychological safety for their teams, leading to an inclusive working environment.
A summary of IFRS 13: Fair value measurement and detailed commentary on various aspects of applying this Standard from the perspective of a preparer working alongside a valuation expert.
Leaders need to trade in the traditional, operations-focused models in favour of a more flexible approach.
Our research revealed five key trends that resonated with Technology, Media and Telecoms (TMT) industry leaders around the world. We asked a panel of our experts from UK, US, India Ireland and Germany, to give us their reaction to the findings.
We consider the key business questions facing technology firms in 2021.
The impact of COVID-19 on the workforce has made inclusiveness more important than ever.
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.
Business combinations are infrequent transactions that are unique for each occurrence. IFRS 3 ‘Business Combinations’ contains the requirements and despite being fairly stable in the ten years since its been released, still provides challenges when accounting for these transactions in practice.
Mergers and acquisitions are becoming more and more common as entities aim to achieve their growth objectives. IFRS 3 ‘Business Combinations’ contains the requirements for these transactions, which are challenging in practice.