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.
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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.
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.
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Agile auditing - Internal audit functions going agile
Risk management - Integration of data analytics into internal audit
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.
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.
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.
End of extension of filing individual income tax and annual withholding tax returns: 31 January 2023
No deadline yet for ‘Compulsory Company Constitutions’
Extension of returns filing due date