Publication Identifying a business combination within the scope of IFRS 3
Mergers and acquisitions are becoming more and more common as entities aim to achieve their growth objectives. IFRS 3 ‘Business Combinations’ contains the requirements for these transactions, which are challenging in practice.
Industry analysis Banking sector analysis
Grant Thornton's recent analysis of the banking sector in Armenia, is mainly based on the review of historical data.
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Publication Hotel industry: navigating the impact of COVID-19
The hotel industry is dealing with an unprecedented crisis due to the disruption caused by the global COVID-19 pandemic.
Publication Grant Thornton’s Virtual office
Grant Thornton’s Virtual office is an innovative platform that completely changes the existing model of delivering our services to your business. It integrates the crucial tools necessary for smooth running of such business processes, as communication, document exchange, task management, financial and operational reporting, with advanced analytics and easy-to-understand visualization in one space. We have designed the Virtual Office to make your collaboration with Grant Thornton’s team significantly efficient and more comfortable. The platform is intended for executives and managers of Grant Thornton's partner organizations and decision-makers.
In May 2014 the International Accounting Standards Board and the US Financial Accounting Standards Board issued IFRS 15 'Revenue from Contracts with Customers'. This new Standard will be effective from 1 January 2017. It explains how to recognise revenue and provides additional guidance in areas not covered by existing IFRSs.
Our Industry Insights series summarises IFRS 15 and explores what it means for various industries. This issue looks at the life sciences industry (healthcare and pharmaceutical sectors) and talks you through the implications in five steps.
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