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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.

This Expatriate tax ebook has been designed to provide an overview of the different tax systems around the globe and gives further information about tax systems and regulations in specific countries.

Grant Thornton understands that multinational tax challenges are among the most complex and expensive issues facing companies with international operations. And expatriate tax issues are a key consideration for companies working across borders.

The past 12 months have seen women take the lead in some of the toughest economic and political environments, and they also head governments in countries such as Argentina, Australia, Brazil and Thailand.

Through our International Business Report we’ve been keeping track of global figures on the appetites for both domestic and cross-border transactions since 2008.

Recovery from the financial crisis remains uncertain across both mature and emerging markets. During the past 12 months we have seen volatile commodity prices, disruptions in supply chains, political uprisings and natural disasters.

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.

We believe that dynamic organisations need to apply both reason and instinct to decision making. Deciding which markets your business should operate in is no different.

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.

In 1951, in the aftermath of the Second World War, Belgium, France, Germany, Italy, Luxembourg and the Netherlands came together to found the European Union.