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A comprehensive guide to IFRS 15 covering Step 1 (identifying contracts), Step 2 (identifying performance obligations), and principal versus agent considerations, with practical insights on revenue recognition, control assessment, and application of the five-step model.
A concise overview of IFRS 18’s key requirements, explaining how the new IASB standard will change the presentation and disclosure of financial statements from 2027.
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.
Success line is Grant Thornton Botswana’s semi-annual thought leadership publication that covers trending topics and latest developments.
Grant Thornton has put together important information that every tax payer needs to know including information on withholding tax rates, benefits in kind for salaried people, VAT and capital allowances.
Success line is Grant Thornton Botswana’s semi-annual thought leadership publication that covers trending topics and latest developments.
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.
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.
Grant Thornton has put together a few excerpts by experts on the recent income tax and VAT amendments.
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.
Success line is Grant Thornton Botswana’s semi-annual thought leadership publication that covers trending topics and latest developments.
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.
Success line is Grant Thornton Botswana’s semi-annual thought leadership publication that covers trending topics and latest developments.
• 2004 Income tax amendment bill • Double Taxation Avoidance Agreement • Tax audits - Beware of the taxman
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.