Insights

The International Accounting Standards Board (IASB) has issued amendments to IFRS 16 ‘Leases’, adding requirements for accounting for a sale and leaseback after the date of the transaction

The ESG Disclosures survey: What are publicly traded companies reporting? is a realization of Grant Thornton Brasil, in partnership with BR Rating.

As far back as twenty years ago, the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) changed the accounting of goodwill that still brings passionate debate to this day.

Clarity of purpose is obtained by simplifying decisions aligned to the organizational mission and by relentlessly focusing on delivering customer-centric experiences.

Metrics are essential for companies to be able to assess the social and environmental impacts they cause, as well as to communicate them properly. As the financial market becomes more demanding regarding the ESG guideline - environmental, social and governance issues, companies need to improve their measurement processes and presentation of results, in detailed reports.

Our future economic health, according to businesses right at its heart

The International Business Report (IBR) Sustainability surveyed 253 companies in Brazil, out of a total of around 5,000 companies from 29 countries

A widely used approach in the technological area, with good results, agile methods have gain market share in the financial industry.

Sustainability actions have become a business imperative. Bloomberg projections indicate that global ESG assets by 2025 will account for more than a third of all projected assets under management, accounting for $53 trillion of the $140.5 trillion total.

The International Financial Reporting Interpretations Committee (the IFRIC), a committee of the International Accounting Standards Board) received a request addressing how a customer should account for costs of configuring or customising a supplier’s application software in a Cloud Computing or Software as a Service (SaaS) arrangement.

Digital advances and the need for governance, fiscal and accounting planning are increasingly coming into the field.

IFRS 13 ‘Fair Value Measurement’ explains how to measure fair value by providing clear definitions and introducing a single set of requirements for almost all fair value measurements.