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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 Spotlight on tax amendments

A sport light of the tax amendments that has been recently published in government gazette. These amendments will be effective from 1st July 2011 for the tax year June 2012, pending gazette publication.

24 Mar 2011
Botswana budget Botswana Budget 2011/12

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 “Cost effective and sustainable spending- enhance transparency and accountability”. View our 11-page summary to get a quick preview of the 2011/12 budget.

07 Feb 2011
Success line September 2010

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

10 Sep 2010
Tax Alert Withholding Tax returns

Last date of filing for Withholding Tax return is 30 July 2010.

15 Jul 2010
Tax Alert Corporate tax update

Utilisation of Additional Company Tax (ACT)

19 Mar 2010
Tax Alert Tax and VAT insight

Removal of the two – tier system of tax

22 Feb 2010
Botswana budget Botswana Budget 2010/11

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 “Transforming our economy after the crisis”. View our 9 page summary to get a quick preview of the 2010/11 budget.

08 Feb 2010
Tax Alert Notice issued by BURS

All tax payers paying more than P500 000.00 are requested to make an application to BURS to be given an account number to pay by direct debit/ electronic transfer with effect from 1 November 2009.BURS will accept cheques of more than P500 000 until 31 October.

26 Oct 2009
Success line April 2009

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

23 Apr 2009
Botswana budget Botswana Budget 2009/10

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 “Cognizant of NDP 9 achievements, converting challenges into opportunities”. View our 8 page summary to get a quick preview of the 2009/10 budget.

02 Feb 2009
Success line December 2008

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

17 Dec 2008
Tax Alert BOTA Training levy

BOTA has established a Vocational Training Fund (VTF) as mandated by the Vocational Training Act of 1998 to assist in the increase of the country’s skills base at the work place

26 Sep 2008
Success line September 2009

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

23 Sep 2008
Success line April 2008

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

11 Apr 2008
Botswana budget Botswana Budget 2008/09

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 “Accelerating Achievement of Vision 2016 through NDP 10”. View our 8 page summary to get a quick preview of the 2008/09 budget.

04 Feb 2008
Success line December 2007

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

14 Dec 2007
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