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IFRS Foundation issues illustrative examples on reporting uncertainties in the financial statements IFRS Alert

The IFRS Foundation has issued IFRS Alert 2025‑08, introducing new illustrative examples to help entities apply existing disclosure requirements related to uncertainties in financial statements. The publication provides practical insights to support transparent reporting, enhance consistency in application, and improve the quality of financial disclosures under IFRS Accounting Standards. This alert highlights key expectations for preparers, auditors, and stakeholders focusing on areas of estimation uncertainty, judgments, and risk‑sensitive disclosures.

3 min read | 19 Mar 2026
Women in Business 2026 Women in Business 2026

Grant Thornton’s Women in Business 2026 insights focus on the critical role of gender equality, leadership visibility, and DE&I initiatives in driving mid‑market business performance.

05 Mar 2026
Key highlights of Botswana Budget 2026/27 Key highlights of Botswana Budget 2026/27

Key highlights of Botswana Budget 2026/27 The Botswana Budget 2026/27 delivers a clear message: fiscal discipline, bold reforms, and future‑focused action. Your budget. Your insight. Your future. We’ve unpacked the key highlights so you stay informed, empowered, and future‑ready.

Less than a minute | 09 Feb 2026
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Key highlights of Botswana Budget 2026/27 Key highlights of Botswana Budget 2026/27
Less than a minute | 09 Feb 2026
Botswana introduces VAT on remote services and mandatory use of electronic fiscal devices Tax
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| Less than a minute | 05 Dec 2025
IFRS Foundation issues illustrative examples on reporting uncertainties in the financial statements IFRS Alert
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IFRS example consolidated financial statements 2025 IFRS
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Our latest insights
July 2007 Success line

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

01 Jul 2007
Withholding tax return Tax Alert

The last date for filing the annual PAYE and other Withholding tax returns for the year ended 30 June 2007 is 31 July 2007. Tax compliance is essential to avoid penalties from BURS.

29 Jun 2007
Botswana Budget 2007/08 Botswana budget

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 Baledzi Gaolathe. This year the focus of the budget is on “Improved productivity, the key to sustainable economic diversification and global competitiveness”. View our 7 page summary to get a quick preview of the 2007/08 budget.

07 Feb 2007
Income tax and VAT amendments Tax Alert

Grant Thornton has put together a few excerpts by experts on the recent income tax and VAT amendments.

14 Jun 2006
Botswana Budget 2006/07 Botswana budget

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 Baledzi Gaolathe. This year the focus of the budget is on “Building an innovative economy for the 21st century”. View our 10 page summary to get a quick preview of the 2006/07 budget.

04 Feb 2006
November 2005 Success Line

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

30 Nov 2005
Botswana Budget 2005/06 Botswana budget

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 Baledzi Gaolathe. This year the focus of the budget is on “Meeting the millennium development goals and vision 2016 through a self-reliant approach to development”. View our 8 page summary to get a quick preview of the 2005/06 budget.

07 Feb 2005
January 2005 Success line

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

06 Jan 2005
Tax updates Tax Alert

• 2004 Income tax amendment bill • Double Taxation Avoidance Agreement • Tax audits - Beware of the taxman

30 Oct 2004
Botswana Budget 2004/05 Botswana budget

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 Baledzi Gaolathe. This year the focus of the budget is on “Improving economic performance: A vehicle for sustainable and diversified development”. View our 7 page summary to get a quick preview of the 2004/05 budget.

09 Feb 2004