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This publication guides management through the top 20 disclosure and accounting issues identified by Grant Thornton as potential challenges for IFRS preparers.

Business leaders remain cautious about their current and future commitment to M&A. However, this year’s results reveal an increased appetite for cross-border acquisitions, which is at its highest level since the IBR first asked this question in 2008.

This publication summarises the overall objectives and requirements of IAS 36, provides a step-by-step guide to performing an impairment assessment (including recording or reversing an impairment when necessary) and offers insights on best practices to address interpretative and practical application issues.

Drawing on interviews with banks, private equity houses, advisers and hoteliers, the report calls for hotel businesses to address the way they deal with lenders and investors if they are to raise money in the new environment.

Wherever I go in the world, I’d rather be walking a dog than stroking a cat. Some things are the same wherever you are. But does this include business leaders? Working with senior business people across the globe, I’ve found they do share a lot of traits – valuing integrity, a positive attitude and the ability to communicate – even across wide cultural divides.

Grant Thornton International Ltd has commented on the IASB Exposure Draft 'Annual Improvements to IFRSs 2012-2014 Cycle'.

The role of leaders in creating successful businesses and driving growth is crucial. How these leaders run their teams and make decisions can be the difference between success and failure. But do the leadership characteristics displayed by leaders vary from region to region?

I read a fascinating article in the Wall Street Journal the other day which suggested that my region could broadly be thought of as two separate entities.

The technology industry is synonymous with innovation, fuelled by investments and a continual focus on research and development (R&D). By its very nature it is at the forefront of change. Those businesses which fail to keep up with technological change and stay current with consumer requirements are left behind.

As more and more goods and services are crossing national borders than ever before, and with indirect taxes being adopted by a growing number of tax authorities, international businesses are facing tax issues in many overseas countries - including the possibility of having to account for tax in the country where their customer is located.

Drawing on data and insight from the Grant Thornton International Business Report (IBR), the Economist Intelligence Unit (EIU) and the International Monetary Fund (IMF), The global economy in 2014 answers these questions and more.

Grant Thornton International Ltd has commented on the IASB Exposure Draft 'Equity Method in Separate Financial Statements - Proposed amendments to IAS 27'.

We asked the 3,500 business leaders who responded to our latest Grant Thornton International Business Report (IBR) a new question in Q4-2013: Do you expect rising energy costs to constrain the growth of business over the next 12 months?

The lure of China’s less well-known cities and the opportunities they present has been picking up speed for years, along with their impressive growth. In fact, while they are often described as ‘second-tier’ cities, many are in fact now wealthier than their ‘first-tier’ counterparts.

Sweden is an open, trade-oriented economy with a strong emphasis on supporting enterprise. It is therefore perhaps unsurprising, if still pleasing, to find the economy ranked third for the dynamism of our business operating environment in the Grant Thornton Global Dynamism Index (GDI) 2013. We are behind only Ireland and Canada on this measure in the 60-economy study.

I was interviewed this week by CNBC and BBC World News to discuss the economic outlook for 2014, drawing on the views of 3,500 senior executives in 45 economies we interview for our International Business Report (IBR).