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Changing corrupt cultures in India and Brazil

Dealing with corrupt practices in Brazil and India.

The US is the largest economy in the world and home to approximately 320 million people. Growth rates remain steady, albeit below pre-crisis levels, and job creation has been strong. Congressional dysfunction, particularly around tax reform is a major concern for business leaders while the strong dollar is weighing on exports. Below is our advice about expanding into the US and its ranking in the Global Dynamism Index 2015.

Australia is the 12th largest economy in the world and home to over 23 million people. China has been the country's largest trading partner since 2009 and booming commodity exports to its Asian neighbour meant Australia avoided recession during the financial crisis. Here you'll find some guidance about doing business in Australia and how it fared in the Global Dynamism Index 2015.

Mexico is the 15th largest economy in the world, the second largest in Latin America and has over 122 million inhabitants. Growth rates remain closely tied to those of its US neighbour and the destination for over 75% of exports. The government hopes that an ambitious programme of reform should boost long-term economic prospects. Read about doing business in Mexico and how it fared in the Global Dynamism Index 2015.

Classification of a financial instrument as either liability or as equity has an immediate and significant effect on an entity’s reported results and financial position. Liability classification for instance affects an entity’s gearing ratios and typically results in any payments being treated as interest and charged to earnings. This guide addresses the key application issues to consider and includes interpretational guidance in certain problematic areas.

Singapore's economy ranks 36th in the world and has a population of just over 5 million people. The economy is heavily dependent on trade flows and the government is promoting an active industrial strategy designed to diversify and strengthen the economy long-term and upgrade the skills of local workers. Below you can read more information about Singapore and its Global Dynamism Index ranking.

Many companies find the accounting for deferred tax causes significant practical difficulties. This guide summarises the approach required by IAS 12 'Income Taxes' and provides examples of the disclosures required by it. It also looks in detail at some of the more complex areas of preparation of a deferred tax computation, for example the calculation of deferred tax balances arising from business combinations.

On-going access to finance is a key issue for high-growth businesses. Those that lack financial firepower may find their growth constrained. Others may encounter problems with cash flow during day to day operations. At the same time the funding landscape has changed drastically since the financial crisis of 2008 – and continues to evolve.

Germany is the fourth largest economy in the world and the largest in Europe. The economy has not proved immune from the sovereign debt crisis in the Eurozone but it remains the third largest exporter in the world –in 2014 Germany recorded the largest trade surplus globally. Here's some guidance about expansion into Germany and how it fared in the Global Dynamism Index 2015.

Increasing attention on companies’ cash generation and liquidity position has led financial statement users, regulators and other commentators to focus increasingly on the Statement of Cash Flows. However, this additional focus and scrutiny has also highlighted some common errors and inconsistencies in its preparation. This Guide aims to remind management of IAS 7's basic requirements; highlight interpretative and practical application issues; and provide insights to address these issues.

The impact of corruption in Brazil and India

As the fourth largest oil exporter in the world, Canada avoided recession during the financial crisis, but the dramatic and sustained fall in the global oil price leaves all sectors of the economy vulnerable. It's still coming in as the eleventh largest economy in the world in the 2015 Global Dynamism Index and it's home to 35 million people. Below you'll find tools to inform your international expansion.

Home to over 1.2 billion people, India is the ninth largest economy in the world according to the Global Dynamism Index 2015. The low global oil prices have helped lower inflation and a more business-friendly administration is aiming to improve the operating environment. However, there are still concerns around creating jobs for the millions of young people entering the workforce every year and the issue of corruption. Here are resources to help develop your international expansion plans.

China is the second largest economy in the world (although the largest on a purchasing power parity basis) and is home over 1.3 billion people. Growth has slowed over recent years as the government rebalances the economy away from investment towards consumption but remains well above 6% per annum. Here is some guidance about doing business in China and how it faired in the Global Dynamism Index 2015.

The Global Dynamism Index 2015 ranked the UK as the fifth largest economy in the world. It's home to more than 64 million people. Following a deep, prolonged recession, growth rates have been much greater than those achieved by its European neighbours over recent years. Concerns remain around the UK's place in the European Union, possible Scottish independence and the economic dominance of London. Here you'll find more about doing business in the UK.