All Insights

The Q1 IBR economic update contained a major surprise: For the first time, not one of the BRIC economies made it into the top five for business optimism.

The latest update from our International Business Report (IBR) provided some encouraging signs for the health of the global economy. On the back of easing demand conditions, both investment plans and business confidence are up.

Doing business in India an interview with Vishesh Chandiok

Our annual look at M&A sentiment around the world shows that the shift in acquisitive focus amongst businesses uncovered last year – from domestic to cross-border – is becoming increasingly popular as a key strategy for companies looking to facilitate growth.

There was much cause for optimism in our annual look at women in business through the International Business Report (IBR). The survey reveals that the proportion of women in senior management roles has climbed to 24% (up from 21% in 2012), back up to levels seen before the financial crisis.

Welcome to the third edition of Transfer Pricing News. This provides updates on transfer pricing developments from a number of countries across the globe – a necessity in the global economy we all now inhabit.

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.

Grant Thornton International Ltd has commented on the IASB Discussion Paper 'A Review of the Conceptual Framework for Financial Reporting

Doing business in Brazil an interview with Paulo Dortas

The outlook has improved somewhat since the ANC’s Manguang conference at the end of last year. It is encouraging for business leaders to see the adoption of the national development plan, with various measures to tackle unemployment, poverty and inequality.

I confess to being somewhat surprised when I first saw the most recent data from our International Business Report (IBR), revealing that the number one recruitment challenge for business leaders is a lack of key technical skills in candidates.

On 18 January, the National Bureau of Statistics in China revealed that the economy’s working-age population shrank by 3.45m in 2012.

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.

The United Kingdom Prime Minister, David Cameron, today set out a path by which the country could leave the European Union by 2017.

The big New Year business story was that politicians in the United States had pulled the economy back from the brink of the ‘fiscal cliff’, albeit slightly later than planned.

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.