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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

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Risk management - Integration of data analytics into internal audit Data Analytics

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30 May 2023
VAT Amendment Act 2023 Tax Alert

VAT Amendment Act 2023

09 May 2023
Transfer Duty Amendment Act 2023 Tax Alert

Transfer Duty Amendment Act 2023

09 May 2023
Transfer Duty Amendment Act 2023 Tax Alert

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09 May 2023
VAT rate to revert to 14% Tax Alert

VAT rate to revert to 14%

28 Mar 2023
Women in Business 2023 International Business Report

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 19 years, exposing barriers and identifying facilitators of change. While progress on the overall number of women in senior leadership continues, this year’s research shows it is concerningly slow.

07 Mar 2023
Navigating the changes to International Financial Reporting Standards (2023 edition) IFRS

The 2023 edition of the publication has been updated for changes to International Financial Reporting Standards (IFRS) that were published between 1 January 2022 and 31 December 2022.

06 Mar 2023
Key highlights of Botswana Budget 2023/24 Botswana budget

Key highlights of Botswana Budget 2023/24 - This year, the focus of the budget is on moving towards sustainable growth. We provide key highlights of the budget, with particular focus on digital transformation, business environment reform, infrastructure development, value chain development, sustaining livelihoods and climate change.

06 Feb 2023
End of extension of filing individual income tax and annual withholding tax returns Tax Alert

End of extension of filing individual income tax and annual withholding tax returns: 31 January 2023

31 Jan 2023
Reduced 12% VAT rate to continue Tax Alert

Reduced 12% VAT rate to continue

24 Jan 2023
Transfer duty exemption Transfer duty exemption

Transfer duty exemption

14 Nov 2022
No deadline yet for ‘Compulsory Company Constitutions’ No deadline yet for ‘Compulsory Company Constitutions’

No deadline yet for ‘Compulsory Company Constitutions’

04 Nov 2022
Extension of returns filing due date Extension of returns filing due date

Extension of returns filing due date

04 Oct 2022
Tax health check Tax health check

Tax health check

26 Aug 2022
Data analytics assessment report Data analytics assessment report

Data analytics assessment report

10 Aug 2022
Adjustments to VAT rate: effective from 3 August 2022 Adjustments to VAT rate: effective from 3 August 2022

Adjustments to VAT rate: effective from 3 August 2022

02 Aug 2022
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