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Showing 10 of 267 results for "pillar 2"
Sustainability
IFRS Foundation and EFRAG jointly release interoperability guidance

'ESRS – ISSB Standards Interoperability Guidance’ aims to illustrate key areas of interoperability and facilitate compliance with the requirements.

4 min read |
Sustainability
Ten considerations for preparing TCFD climate-related financial disclosures

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

| 6 min read |
Sustainability
SEC adopts rules to enhance and standardise climate-related disclosures

These Final Rules set out the information needed to help investors assess how climate risks affect a registrant’s business and financial condition, and assess the registrant’s management and board oversight of its climate-related risks.

5 min read |
Tax
Transfer pricing disputes

Kirsty Rockwall, Grant Thornton UK, answers three transfer pricing dispute questions providing a unique perspective of practitioners in the UK.

7 min read |
Sustainability
Round-up of 2023 sustainability reporting

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

| 14 min read |
International Financial Reporting Standards
What is IFRS 2?

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).

| 11 min read |
IFRS 2
Classification of share-based payment transactions and vesting conditions

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

| 6 min read |
Tax
Navigating Pillar Two

How the Grant Thornton network can assist you with Pillar 2 compliance.

Tax and ESG
Transparency and tax governance in the ESG era

By being aware of the increasing number of governance rules, you can put your business in a strong position to demonstrate your overarching ESG strategy.

IFRS
Insights into IFRS 2

Insights into IFRS 2 summarises the key areas of the Standard, highlighting aspects that are more difficult to interpret and revisiting the most relevant features that could impact your business.