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2023 Local Business Alert Tax 2018 Corporate Services Botswana budget IFRS

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IFRS IFRS example consolidated financial statements 2025

IFRS Example Consolidated Financial Statements 2025 Comprehensive guide illustrating IFRS-compliant consolidated financial statements for Illustrative Corporation Group as of 31 Dec 2025. Covers profit or loss, OCI, financial position, equity changes, cash flows, and detailed notes on accounting policies, climate-related disclosures, economic uncertainty, segment reporting, revenue recognition, financial instruments, and risk management. Includes updates on new standards (IFRS 18, IFRS 19), sustainability reporting, impairment testing, acquisitions/disposals, and liquidity monitoring. Designed to support consistent internal and external reporting with emphasis on materiality, transparency, and entity-specific application.

1 min read | 11 Nov 2025

Mergers and acquisitions Trends in mergers and acquisitions in Botswana

Through this report, Grant Thornton presents details and trends of the local M&A activity based on deals announced and published by the Competition and Consumer Authority (CCA) between 2021 and first half of 2025 (H1) (“period under review”). In the case of cross-border deals, the CCA only reports in-bound transactions, i.e. a transaction in which a foreign company merges with or acquires a Botswana company.

Less than a minute | 05 Nov 2025

Business consulting Finance transformation

Finance transformation refers to the tactical initiatives that help inform the finance function by assessing and improving its strategy, vision, people, processes and systems to better align with the organisation’s overall strategy.

Less than a minute | 16 Sep 2025

IFRS Navigating the changes to International Financial Reporting Standards (2024 edition)

The 2024 edition of the publication has been updated for changes to International Financial Reporting Standards (IFRS) that were published between 1 January 2023 and 31 December 2023. The publication now covers 31 March 2023, 30 June 2023, 30 September 2023, 31 December 2023 and 31 March 2024 financial year ends.

29 Apr 2024

Tax Alert Increase in tax-exempt portion of lumpsum payments: pensions, bonuses, severance pay and more

Increase in tax-exempt portion of lumpsum payments: pensions, bonuses, severance pay and more

16 Apr 2024

Coporate Services The ABC’s of corporate governance

The ABC’s of corporate governance

26 Mar 2024

International Business Report Women in Business 2024

Grant Thornton’s International Business Report (IBR) has been casting a light on the issue of gender diversity in senior management at mid-market businesses for 20 years, exposing barriers and identifying facilitators of change. Despite global progress, Botswana's journey to gender parity in senior leadership demands urgent attention. Grant Thornton's latest research unveils three vital pathways for businesses to fast-track progress.

06 Mar 2024

Business Risk Management Operational resilience

Operational resilience

26 Feb 2024

Botswana budget Key highlights of Botswana Budget 2024/25

Key highlights of Botswana Budget 2024/25 - This year, the focus of the budget is on transforming the lives of Batswana. We provide key highlights of the budget, with particular focus on growth stimulation, employment creation and sectors with great potential to transform the lives of Batswana.

05 Feb 2024