IFRS Alerts
IFRS Alerts
IFRS Alerts covering the latest changes published by the International Accounting Standards Board (IASB).
Consideration transferred
Consideration transferred
This article discusses the main practical issues affecting consideration transferred, using examples to illustrate some of the requirements.
Recognising and measuring non-controlling interests
Recognising and measuring non-controlling interests
Our ‘Insights into IFRS 3’ series summarises the key areas of the Standard, highlighting aspects that are more difficult to interpret.
Determining what is part of a business combination transaction
Determining what is part of a business combination transaction
Our ‘Insights into IFRS 3’ series summarises the key areas of the Standard, highlighting aspects that are more difficult to interpret.
California adopts new legislation on climate reporting
California adopts new legislation on climate reporting
California increases the amount of sustainability information required to be disclosed by companies operating in the state.
Transition Plan Taskforce publishes its final disclosure framework
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

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