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Grant Thornton International Ltd has commented on the IASB's Post-implementation Review of IFRS 3 ‘Business Combinations’.

Two in five mid-market businesses around the world either currently outsource a back-office process, or plans to in the near future.

One of the key areas is transfer pricing documentation, our latest article discusses the demands that companies currently face and how the bar is to be raised further following the OECD's Base Erosion Profit Shifting (BEPS) Action Plan.

Poland’s economy avoided recession during the 2009 financial crisis,and rebounded strongly in 2010-2011. Poland: dynamism at the heart of Europe.

Polska gospodarka uniknęła kryzysu finansowego w 2009 roku. Po okresie spowolnienia, w latach 2010-2011 powróciła na ścieżkę wzrostu. Polska nie mogła jednak całkowicie uniknąć skutków globalnego kryzysu. Wymiana z Europą stanowi bowiem ponad 80% całego polskiego handlu zagranicznego. Gospodarka rosła więc wolniej w porównaniu do czasu sprzed kryzysu gospodarczego, osiągając w latach 2012 i 2013 tempo około 1,5% rocznie.

The economy expanded by an estimated 4.5% in 2013, the fastest rate since the financial crisis. Oil and gas remain central to the success of the economy – the price of oil remains well above US$100 per barrel and the UAE is thought to have the seventh largest reserves in the world (98bn barrels) – accounting for close to 50% of total exports.

Dynamic businesses at the forefront of M&A activity highlights an increasing importance for M&A in driving growth. There is a clear acknowledgment from the 12,500 businesses surveyed that acquisitions will be needed to supplement existing operations.

GrowthiQ: Insights to help your business grow

24%: that is the proportion of women holding the most senior roles in businesses across the globe.

Developers, property companies, investors and homeowners suffered disproportionately during the financial crisis. But now, finally, expectations for profitability, jobs and orders are all on the rise.

Grant Thornton International Ltd has commented on the IASB Exposure Draft 'Proposed amendments to the IFRS for SMEs'.

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

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.

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

The next 12 months hold a number of opportunities and challenges for Latin America. An estimated 600,000 visitors will descend on Brazil for the FIFA World Cup. They will be joined by television viewers across the globe as Brazil attempts to show the world that despite stadia construction delays and social unrest during the Confederations Cup last summer, it is open for business.