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Share-based payments have become increasingly popular over the years, with many entities using equity instruments or cash and other assets based on the value of equity instruments as a form of payment to directors, senior management, employees and other suppliers of goods and services.

Share-based payments have become increasingly popular over the years, with many entities using equity instruments or cash and other assets based on the value of equity instruments as a form of payment to directors, senior management, employees and other suppliers of goods and services.

We are pleased to announce the release of our 'IFRS Example Interim Condensed Consolidated Financial Statements 2025'. This publication is designed to support our clients in achieving high-quality and consistent application of IFRS standards. The Interim Financial Statements cover a six-month period starting from January 1, 2025, and have been meticulously updated to incorporate the latest changes in IAS 34 and other relevant IFRS effective for the year ending December 31, 2025. This resource serves as both an educational tool and a practical guide, illustrating typical transactions across various non-specialist sectors. While it provides a comprehensive example, we acknowledge that specific circumstances may require different approaches. We hope this publication will be a valuable asset for your financial reporting needs.

Last year, Grant Thornton France released our first White Paper aimed at presenting the evolution of telework in France, Germany, Spain, and Italy, both before, during, and after the Covid-19 pandemic. Following this initial version, we reached out to our colleagues in other European countries and are now proud to present this updated version with additional contributions from the Netherlands and Belgium