How will Asia Pacific countries be affected by the BEPS recommendations?
Public Financial Management (PFM) is evolving from a narrow focus on budgeting towards a wider mandate as a key driver of policy and strategy across all levels of government, public services, state enterprises and public-private partnerships.
The future of the insurance landscape is changing and the impact of strategy on mid-market companies is increasing. There are many challenges facing the insurance sector but our team of specialists have outlined five key areas that are under increasing pressure to adapt
The 2015 Grant Thornton International Business Report (IBR), a global survey of 2500 business leaders in 35 economies, has revealed that over the past 12 months more than 15% of businesses across the world have suffered a cyber-attack, costing a total of more than $300 billion (link). That's just the measurable costs. Who knows what the reputational damage, loss of trust and custom adds up to.
This publication brings you up to speed on IFRS 9's new classification and measurement requirements.
This IFRS Viewpoint considers how a purchaser accounts for discounts and rebates when buying inventory.
IFRS News is your quarterly update on all things relating to International Financial Reporting Standards. We’ll bring you up to speed on topical issues, provide comment and points of view and give you a summary of any significant developments.
The practical impact of the OECDs recommendations and the key issues that should be on your radar as a tax function and head of tax.
New research from Grant Thornton’s International Business Report (IBR) reveals the extent to which contagion caused by China’s economic slowdown is spreading to businesses around the world. Business confidence and expectations for revenue and exports are down, not just in China’s near neighbours, but in several major economies which count on the world’s second biggest economy as a major trading partner.
As global attitudes towards tax change, tech companies need to future-proof their tax practices to stand up to enhanced scrutiny. The way in which companies markets and sells its services can also have tax implications. Therefore, one thing is clear – tax matters, and ambitious tech companies need to develop a tax strategy that can keep pace with their growth aspirations.
This IFRS viewpoint addresses whether to treat the acquisition of an investment property as an asset purchase or a business combination. This is an important issue because the IFRS accounting requirements for a business combination are very different from asset purchases.
5 October 2015 was a good day for companies operating across borders, with agreements on global transfer pricing rules (Base Erosion Profit Sharing or BEPS) and the Trans-Pacific Partnership (TPP).
So will the Base Erosion and Profit Shifting (BEPS) Action Plan result in a tax system that’s fairer, more efficient and more understandable?
This IFRS viewpoint provides a framework for accounting for loans made by an entity to a related party that are at below-market levels of interest.
To succeed in the B2B sharing economy, businesses need to understand what drives customers who are willing to use crowdsourced and automated services LiquidSpace specialises in renting out spare office space in existing businesses by the hour, the month or longer. Users can hire space via the company’s app and be sitting in a business’s boardroom within minutes. They can add their own office space to the inventory too.