Filter insights by:

Popular topics

2023 Local Business Alert Tax 2018 Corporate Advisory and Compliance Services Botswana budget IFRS

Featured insights

Insights into IFRS 17 IFRS

This three-part IFRS 17 insight series provides a practical overview of the Standard, explaining its scope and applicability, the principles for initial recognition and measurement of insurance contracts, and the subsequent measurement of insurance liabilities. The publications cover insurance contract definitions, significant insurance risk, contract grouping, fulfilment cash flows, discount rates, risk adjustments, contractual service margin calculations, liability measurement, insurance revenue recognition, and ongoing financial reporting requirements under IFRS 17.

Less than a minute | 08 Sep 2026
IAS 7 at a glance Insights into IAS 7

IAS 7 at a Glance provides an introductory overview of the IAS 7 Statement of Cash Flows standard. It explains the purpose of cash flow reporting, outlines the classification of operating, investing and financing activities, covers key disclosure requirements, discusses the impact of IFRS 18 amendments, and highlights recent IFRIC agenda decisions and IASB developments affecting cash flow reporting.

Less than a minute | 03 Sep 2026
Insights into IFRS 2 IFRS

This combined IFRS 2 publication provides practical guidance on the accounting, presentation, and disclosure of share-based payment transactions. It explains how entities should account for share-based payments with non-employees, including the recognition and measurement of equity-settled and cash-settled arrangements, fair value considerations, and the treatment of identifiable and unidentifiable goods or services. The publication also summarizes IFRS 2 presentation and disclosure requirements, including disclosures relating to share option plans, valuation methodologies, modifications, financial statement impacts, and illustrative examples to support compliant and transparent financial reporting.

Less than a minute | 01 Sep 2026

Trending articles

Employer PAYE and employment income compliance under the Income Tax Act, 2026 Tax Alert
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
Strategy formulation vs. strategy facilitation Business Consulting
Less than a minute | 25 Aug 2026
Botswana tax reforms: Income tax Tax Alert
Less than a minute | 28 Aug 2026

Our latest insights

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