Disclosures under IFRS 3: Understanding the requirements
Insights into IFRS 3 Disclosures under IFRS 3: Understanding the requirements
This Insight covers IFRS 3's disclosure requirements.
Sarah Carroll
| 1 min read |
Business combinations where the accounting is incomplete at the reporting date
Insights into IFRS 3 Business combinations where the accounting is incomplete at the reporting date
This Insight covers the requirements when the business combination accounting is incomplete at the reporting date.
Sarah Carroll
| Less than a minute |
Modifications and cancellations of share-based payment arrangements with employees
Insights into IFRS 2 Modifications and cancellations of share-based payment arrangements with employees
This Insight explains the accounting for share-based payment arrangements which have been modified or cancelled after being issued.
10 min read |
Group share-based payments
Insights into IFRS 2 Group share-based payments
This Insight covers the accounting for group share-based payment arrangements, where employees receive shares issued by a different entity within a group.
10 min read |
IFRS Example Interim Condensed Consolidated Financial Statements 2025
IFRS IFRS Example Interim Condensed Consolidated Financial Statements 2025
The 2025 Interim Financial Statements provide general guidance on preparing interim financial statements in accordance with IFRS Accounting Standards.
Sarah Carroll
| 1 min read |
IFRS Alerts
IFRS IFRS Alerts
IFRS Alerts covering the latest changes published by the International Accounting Standards Board (IASB).
Sarah Carroll
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