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IFRS IFRS Example Consolidated Financial Statements 2026

Navigate 2026 financial reporting with confidence using ifrs-example-consolidated-financial-statements-2026. This comprehensive publication illustrates the application of IFRS Accounting Standards, including the early adoption of IFRS 18, and provides practical guidance on presentation, disclosure, climate-related considerations, management-defined performance measures, financial instruments, and other key reporting developments effective for 2026 reporting periods.

2 min read | 23 Oct 2026
IFRS Inventory discounts and rebates

Learn how purchasers should account for inventory discounts and rebates under IFRS Accounting Standards. This IFRS Viewpoint explores the accounting treatment of trade discounts, settlement discounts, volume-based rebates, and supplier payment arrangements, providing practical guidance, key considerations, and real-world examples to support accurate inventory valuation and financial reporting.

Less than a minute | 22 Oct 2026
CORPORATE ADVISORY AND COMPLIANCE SERVICES Is your Board future ready?

Learn why board succession planning is a critical governance priority for organisations in Botswana. This publication outlines the key steps in the succession planning process, common challenges such as limited talent pools, overboarding, and skills gaps, and practical strategies for ensuring leadership continuity, board effectiveness, diversity, and long-term sustainability. It also highlights the role of board evaluations, candidate pipelines, governance frameworks, and director development in creating future-ready boards.

Less than a minute | 15 Oct 2026

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Tax Alert Employer PAYE and employment income compliance under the Income Tax Act, 2026
Less than a minute | 17 Jul 2026
Key highlights of Botswana Budget 2026/27 Key highlights of Botswana Budget 2026/27
Less than a minute | 09 Feb 2026

Our latest insights

Tax Alert Self-assessment tax payers

The Botswana Unified Revenue Service (BURS) has put into action changes on self-assessment tax payers.

18 Jun 2014
Success line May 2014

Success line is Grant Thornton Botswana’s semi-annual thought leadership publication that covers trending topics and latest developments.

30 Apr 2014
Botswana budget Botswana Budget 2014/15

Grant Thornton has put together its annual summary of the key highlights of the national budget delivered by the Minister of Finance and Development Planning, Honourable Kenneth Matambo. This year the focus of the budget is on “Building a productive economy to archive sustained growth”. View our 8 page summary to get a quick preview of the 2014/15 budget.

03 Feb 2014
Success line December 2013

Success line is Grant Thornton Botswana’s semi-annual thought leadership publication that covers trending topics and latest developments.

12 Dec 2013
Success line Grant Thornton named International Accounting Bulletin’s Network of the Year 2013

Fantastic growth of Grant Thornton leaves the IAB award panel with only one possible winner: the International Accounting Bulletin named Grant Thornton ‘Network of the Year’ at an award ceremony held 14 March 2013, at the ICAEW building in London.

19 Apr 2013
Success line April 2013

Success line is Grant Thornton Botswana’s semi-annual thought leadership publication that covers trending topics and latest developments.

19 Apr 2013
Botswana budget Botswana Budget 2013/14

Grant Thornton has put together its annual summary of the key highlights of the national budget delivered by the Minister of Finance and Development Planning, Honourable Kenneth Matambo. This year the focus of the budget is “On the brink of budget surplus”. View our 10 page summary to get a quick preview of the 2013/14 budget.

04 Feb 2013
Tax Alert The latest on personal tax compliance

Personal tax compliance timelines have been extended.

13 Sep 2012
Tax Alert Electrical payments at Fairgrounds office

Certain changes have been implemented to BURS’s electronic funds transfer process.

11 Sep 2012
Tax Alert Income tax company return SAT ATA 22

BURS has developed a new income tax return company form, guide and annexure (new income tax company return SAT ATA 22) having considered the 2011 tax amendments published in the government gazette.

11 Sep 2012
Success line July 2012

Success line is Grant Thornton Botswana’s semi-annual thought leadership publication that covers trending topics and latest developments.

01 Aug 2012
Success line April 2012

Success line is Grant Thornton Botswana’s semi-annual thought leadership publication that covers trending topics and latest developments.

25 Apr 2012
Botswana budget Botswana Budget 2012/13

Grant Thornton has put together its annual summary of the key highlights of the national budget delivered by the Minister of Finance and Development Planning, Honourable Kenneth Matambo. This year the focus of the budget is on “Balancing priorities under certain times”. View our 11 page summary to get a quick preview of the 2012/13 budget.

01 Feb 2012
Success line September 2011

Success line is Grant Thornton Botswana’s semi-annual thought leadership publication that covers trending topics and latest developments.

03 Oct 2011
Tax Alert Tax registration

With effect from 01 July 2011, every individual who earns a taxable income of more than P36 000 will have to register himself with the Botswana Unified Revenue Service (BURS) and obtain a Tax Identification Number (TIN).

29 Jun 2011
Success line April 2011

Success line is Grant Thornton Botswana’s semi-annual thought leadership publication that covers trending topics and latest developments.

12 Apr 2011
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