Investing in gender equality is a proven driver of performance and a competitive advantage.
Appointed first provisional liquidators in Jersey
IFRS 19 ‘Subsidiaries without Public Accountability: Disclosures’ (the Standard) creates a reduced set of disclosures that certain in-scope entities can elect to apply instead of the disclosure requirements set out in other IFRS Accounting Standards.
This year sees a 1.1pp increase in the percentage of senior management roles held by women, up from 32.4% in 2023 to 33.5%.
While this year we saw an increase in the percentage of senior management roles held by women, on a global level, there are some significant regional and country variations.
The Regulatory Treadmill - keeping up with regulatory developments and the ever-increasing focus on Financial Crime
2023 was the most active year yet for sustainability-related reporting requirements. With the issuance of several new standards and reporting frameworks, it can be hard to keep up with all of the activity.
This publication is designed to give preparers of IFRS financial statements a high-level awareness of recent changes to International Financial Reporting Standards.
The International Sustainability Standards Board (ISSB) has published amendments to the SASB Standards which aim to strengthen their international applicability.
In a keynote speech for the COP26 Presidency, then-Chancellor Rishi Sunak set an ambitious objective to make the UK the “first ever Net Zero-aligned Financial Centre”.
According to the World Economic Outlook (WEO) report issued by the International Monetary Fund (IMF) in October 2023, and based on economic conditions that currently exist in Ghana, Sierra Leone and Haiti, these countries are now considered to be hyperinflationary from 31 December 2023.
The Transition Plan Taskforce (TPT) has published its final disclosure framework.
The International Accounting Standards Board (IASB) has amended IAS 7 ‘Cash flow Statements’ and IFRS 7 ‘Financial Instruments: Disclosures’
The International Accounting Standards Board (IASB) has issued amendments to IAS 12 'Income taxes'
The IFRS, which is responsible for publishing the ISSB climate standards, met in Montreal on 17 February, with the aim of detailing what’s next for sustainability disclosure.
Grant Thornton’s Women in Business report 2022: How businesses can open the door to diverse talent
This article considers some regularly encountered application issues when applying IAS 36
A recent and potentially significant change has been made to HMRC’s guidance in respect of the UK’s Trust Registration Service (“TRS”).
This article considers some regularly encountered application issues when applying IAS 36