Insights into IFRS 15

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Related insights:

International business Scanning the horizon: Mid-market sets sights on global trade growth

The latest International Business Report (IBR) data shows that mid-market businesses have high expectations for global trade.

27 Oct 2023

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Related insights:

IFRS Changing economic environments

This article discusses the impact of the changes in the economic and policy priorities on the financial statements of entities reporting under IFRS Accounting Standards.

Less than a minute | 21 Aug 2025

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The laws surrounding transfer pricing are becoming ever more complex, as tax affairs of multinational companies are facing scrutiny from media, regulators and the public
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Global mobility services - US Global mobility implications of the One Big Beautiful Bill Act

The recent passage of the One Big Beautiful Bill Act (OBBBA) has meaningful international tax implications for global companies.

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Industries

Asset management

Increasing regulation and investor demands for returns and transparency continue to challenge the asset management sector.

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Automotive

We offer an extensive range of services to automotive sector stakeholders from supply chain through to distribution, retail and usership. With a variety of...

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Banking

Our global banking team are an integrated team of experienced industry professionals with in-depth knowledge of financial services institutions.

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We explore how the banking sector can continue to attract, retain and nurture women to build a more diverse and inclusive future.

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IFRS IFRS 9 - Audit of Expected Credit Losses
GPPC releases The Auditor’s response to the risks of material misstatement posed by estimates of expected credit losses under IFRS 9

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growthiQ Steering your company to long-term success
History has something important to tell us about the difficulties of steering a business to long-term success – through seismic shifts in technology, consumer demands and product development. With that in mind it’s unsurprising that over half the world’s largest companies in the early 1900s had shut their doors by the late 1990s. Some, however, have endured.

01 Sep 2016

Business services

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Energy and natural resources

Energy markets worldwide are undergoing major changes. Grant Thornton can help you capitalise on opportunities to unlock your potential for growth.

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Healthcare

Demographic, organisational and resourcing issues are radically changing the global healthcare industry.

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Insurance

Following world events such as the COVID-19 pandemic, Brexit, and changes to regulation and digitalisation, insurers must be alert to the challenges ahead.

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Related insights:

International Financial Reporting Standards Implementation of IFRS 17 ‘Insurance Contracts’
The auditor’s response to the risks of material misstatement arising from estimates made in applying IFRS 17 ‘Insurance Contracts’

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IFRS Get ready for IFRS 17
After twenty years of development the IASB has published IFRS 17 ‘Insurance Contracts’, find out more.

25 May 2017

Life sciences

The life sciences industry reaches across biotechnology, pharmaceutical and medical devices, medical technology as well as other industry sub-sectors.

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Media

The media industry is in the grip of a technological revolution as the industry responds to the shift to digital and personalisation.

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Not for profit

We understand the commitment and scrutiny within this sector and will work with you to meet these challenges.

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Related insights:

Global business pulse - industry analysis Mid-market recovery spreads to more industries
The index results for 13 key industries of the mid-market reveals a very uneven recovery from COVID-19

16 Sep 2021
Global business pulse - industry analysis A very uneven recovery across industries
The index results for 13 key industries of the mid-market reveals a very uneven recovery from COVID-19

04 Mar 2021
Global business pulse - Sector analysis Clear patterns of damage from COVID-19 across the industries
The index results for 12 key sectors of the mid-market reveal just how much or little the various parts of the economy were impacted by COVID-19.

10 Sep 2020
Not for profit Mission: possible – putting impact at the heart of charity
Global charitable continues to decline and charity leaders are increasingly looking at their own unique impact journey.

15 Feb 2019

Private equity

We help businesses navigate today’s changing private equity landscape, ensuring that you can respond to ever-changing regulations and investor demands.

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Access to finance Raise finance to invest in change
Prepare your business to raise finance to invest in change.

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Private equity firms Private equity in the mid-market: reshaping strategies for 2021
When the global COVID-19 pandemic stormed across the globe in early 2020, the private equity sector was hit hard but deals are coming back to the market.

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Mid-market businesses Getting ready for private equity investment
Our specialists explore how private equity firms are now working with their portfolios and how the mid-market can benefit from investment.

30 Sep 2020
Mid-market businesses Myth-busting private equity
Nervous about partnering with Private Equity? We explore some of the common myths we come across when speaking to mid-market businesses about PE investment.

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Public sector

Across the globe, countries are moving towards leaner, more commercial, locally focused and responsive government and public sectors.

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Public sector Helping build the government of tomorrow, today
Learn about the Grant Thornton US public sector team.

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Global business pulse - industry analysis Mid-market recovery spreads to more industries
The index results for 13 key industries of the mid-market reveals a very uneven recovery from COVID-19

16 Sep 2021
Global business pulse - industry analysis A very uneven recovery across industries
The index results for 13 key industries of the mid-market reveals a very uneven recovery from COVID-19

04 Mar 2021
Global business pulse - Sector analysis Clear patterns of damage from COVID-19 across the industries
The index results for 12 key sectors of the mid-market reveal just how much or little the various parts of the economy were impacted by COVID-19.

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Real estate and construction

At Grant Thornton, we aim to help you successfully read the turns of the industry and navigate this shifting landscape.

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Industries European Real Estate Podcast
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Jessica Patel, Tax Partner at Grant Thornton UK speaks with tax partners and directors across the network to share their insights on the real estate market and some of the challenges.

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Global business pulse - industry analysis Mid-market recovery spreads to more industries
The index results for 13 key industries of the mid-market reveals a very uneven recovery from COVID-19

16 Sep 2021
Global business pulse - industry analysis A very uneven recovery across industries
The index results for 13 key industries of the mid-market reveals a very uneven recovery from COVID-19

04 Mar 2021

Retail

The past two years saw the retail industry experience significant disruption, however there will still be opportunities to effectively reposition for future...

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Retail renaissance The resurgence of physical stores
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Global business pulse - industry analysis Mid-market recovery spreads to more industries
The index results for 13 key industries of the mid-market reveals a very uneven recovery from COVID-19

16 Sep 2021
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The index results for 13 key industries of the mid-market reveals a very uneven recovery from COVID-19

04 Mar 2021
Retail How retail is positioning for success
COVID-19 provided some hard lessons for the retail industry. It is time to turn those into sustainable and well executed growth strategies in 2021.

| 5 min read | 03 Mar 2021

Technology

Rapid change and complexity have always been hallmarks of the technology industry. And it is even more so today.

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Related insights:

Technology Mid-market tech companies lead the way on diversity and inclusion
We explore how the mid-market tech sector can continue to build and nurture a culture that’s increasingly more diverse and inclusive for women.

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Tax Resetting global tax rules after the pandemic
Businesses are seeing rising challenges, and finance heads are dealing with a range of new measures. To say the next 12 months are critical for businesses is an understatement.

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TECHNOLOGY International tax reform: the potential impact on the technology industry
In this article, we’ve summarised key elements of the global tax reform proposals, their potential impact on technology industry and advice from our digital tax specialists on what technology companies can do to prepare.

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TMT TMT industry: Fully charged or on standby?
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.

| 10 min read | 18 May 2021

Telecommunications

Despite facing pressure, telecommunication companies are handling the roll-out of new network technologies and an insatiable demand for bandwidth.

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Related insights:

TMT TMT industry: Fully charged or on standby?
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.

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Cybersecurity One size fits nothing
Technology companies must adopt a new approach to digital risk: those that successfully develop a reputation for digital trust by demonstrating an unwavering commitment to cyber security and data privacy will be able to carve out a competitive advantage.

26 Mar 2019
Technology, media & telecommunications Why it’s time for a 5G reality check
Figures suggest the mobile sector is maturing. While data usage continues to soar, mobile revenues are expected to flatten out over the next few years.

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GrowthiQ Is blockchain right for your business?
Blockchain has been seized upon by the financial services sector, where it is playing a crucial role in tracking and authenticating transactions.

12 Sep 2016

Travel, tourism and leisure

The COVID-19 pandemic caused unprecedented levels of disruption to the global travel industry. As this evolves, it is unclear what recovery looks like.

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Related insights:

International business Mid-market businesses lifted by rising tide of optimism
Optimism among global mid-market business leaders rose to 67% in the first half of this year and they are markedly more optimistic about their prospects with global optimism having increased by 8%.

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Global business pulse - industry analysis Mid-market recovery spreads to more industries
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Hotels COVID-19: Checking in with the hotel industry one year on
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Global business pulse - industry analysis A very uneven recovery across industries
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Insights

By topic

Latest insights

Featured insights and popular topics from our trending insights.

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Women in Business 2025
For 21 years, the Women in Business report has tracked the proportion of women in senior roles in the mid-market. Progress has been made but with gender equity over 25 years away, that isn’t soon enough.
The journey to a sustainable future
The world needs a sustainable mid-market. It’s vital to economies, societies and the planet. Businesses, governments, and other stakeholders must work collaboratively to make sure this vital part of the world economy succeeds.
Trade in transition
A shifting global trade landscape is contributing to rising uncertainty, but could it also unlock new opportunites for adaptable mid-market businesses while larger companies opt to wait and see?
CFO success: Inspiring change in female mid-market leadership
Women holding the CFO role is nearing parity – reshaping finance leadership and potentially helping increase female representation across all senior roles.
International business: Mid-market growth and expansion
The mid-market looks to international business opportunities for growth.

Diversity, equity and inclusion

With seismic shifts in the global landscape, leaders must take deliberate action to propel their businesses into a more inclusive future, foster innovation,...

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Women in Business 2025: Impacting the missed generation
The 2025 Women in Business report explores the external pressures and internal drivers that impact gender diversity in senior roles in the mid-market.
CFO success: Inspiring change in female mid-market leadership
Women holding the CFO role is nearing parity – reshaping finance leadership and potentially helping increase female representation across all senior roles.
Women in tech: A pathway to gender balance in top tech roles
Grant Thornton’s 2024 Women in Business data suggests we are far from achieving parity within the mid-market technology sector.
Women in leadership: a pathway to better performance
What makes the benefits of gender parity compelling is the impact it can have on commercial performance.
Women in Business 2024
2024 marks the 20th year of Women in business where we monitor and measure the proportion of women occupying senior management roles around the world.
Women in business: Regional picture
We saw an increase in the percentage of senior management roles held by women, on a global level, but there are some significant regional and country variations.
Pathways to Parity: Leading the way
To push towards parity of senior management roles held by women, who leads within an organisation is vital.
Generating real change with a long-term focus
The most successful strategy to achieve parity of women in senior management is one which stands alone, independent of an ESG strategy.
People at the heart of great business
Businesses have started to put guidelines and incentives in place, focused on driving employees back to the office.

Environmental, social and governance (ESG)

Expert insights empowering business leaders to meet their ESG goals.

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The journey to a sustainable future
The world needs a sustainable mid-market. It’s vital to economies, societies and the planet. Businesses, governments, and other stakeholders must work collaboratively to make sure this vital part of the world economy succeeds.
Ten considerations for preparing TCFD climate-related financial disclosures
Insights for organisations preparing to implement the International Sustainability Standards Board (ISSB)’s Standards.
COP28
COP28 was the first time there has been a global stocktake on progress against the Paris Agreement.
Transition Plan Taskforce publishes its final disclosure framework
As organisations in the private sector make commitments and plans to reach net zero, there's a growing need for stakeholders to be able to assess the credibility of their transition plans.
Promoting ESG excellence through tax
ESG considerations have never been more important for an organisation’s long-term success, but how can tax be used to add value to an ESG agenda?

Growing internationally

Expert insights to enable you to navigate the risks and harness the growth opportunities of going global.

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Trade in transition
A shifting global trade landscape is contributing to rising uncertainty, but could it also unlock new opportunites for adaptable mid-market businesses while larger companies opt to wait and see?
International business: Mid-market growth and expansion
The mid-market looks to international business opportunities for growth.
Top five constraints to international business in the mid-market
Top five major constraints that are testing the mid-market’s ability to grow their businesses internationally.
Brand and international marketing – breaking global barriers
Brand has been identified as a key driver of mid-market success when looking to grow and develop international business.
The key to international business: Investing in people
How can recruitment and retention help grow international business?
Building resilience in international business
Evolving supply chains and trade patterns amid ongoing global uncertainty.

International Financial Reporting Standards (IFRS)

Navigate the complexity of the IASB Standards so you can focus your time and effort on running your business.

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Example Financial Statements
The 2025 Interim Financial Statements provide general guidance on preparing interim financial statements in accordance with IFRS Accounting Standards.
IFRS 8
Our ‘Insights into IFRS 8’ series considers some key implementation issues and includes interpretational guidance in certain problematic areas.
IFRS 16
Are you ready for IFRS 16? This series of insights will help you prepare.
IAS 36
Insights into IAS 36 provides assistance for preparers of financial statements and help where confusion has been seen in practice.
IFRS 17
Explaining the key features of the Standard and providing insights into its application and impact.

Tax

Across the globe, companies’ tax affairs are facing increasing scrutiny from regulators, communities and clients. Read our latest insights ranging from BEPS to...

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Pillar 2
Key updates and support for the global implementation of Pillar 2.
Global expatriate tax guide
Growing businesses that send their greatest assets – their people – overseas to work can face certain tax burdens, our global guide highlights the common tax rates and issues.
International indirect tax guide
Navigating the global VAT, GST and sales tax landscape.
Global transfer pricing guide
Helping you easily find everything you need to know about the rules and regulations regarding transfer pricing and Country by Country reporting for every country you do business with.