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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Adjustments to VAT rate: effective from 3 August 2022
Stay informed on the key trends in private equity M&A, including an update on the US market, with our six month review.
Public services are not meeting public expectations or needs. Our team explore the challenge ahead for the UK Government
Board evaluation: Important or not?
Tax alert 1 Tax Amnesty Scheme ends on 30 June 2022
The Companies (Amendment) Act, 2022 was assented by the Parliament of Botswana on 25 February 2022 and became effective on the same date. Summarized below are key features of the amendments.
The Botswana Accountancy Oversight Authority (BAOA) recently released a public notice summarizing the major changes to the Financial Reporting (Amendment) Act, 2020, which was passed by Parliament in 2020, and commencement of the Act was set at 1 April 2022. We set out below, major changes which may affect Public Interest Entities (PIE) and other large organisations.
Welcome to the 2022 report on our research into the position of women in senior management across the world, and the progress towards gender parity in leadership. Our 2021 Women in Business report identified the window of opportunity that post-pandemic working practices could create for women to move into senior roles. In the wake of the pandemic, as economies slowly recover and businesses refine altered ways of working, that trend looks set to continue.
The 2022 edition of the publication has been updated for changes to International Financial Reporting Standards (IFRS) that were published between 1 January 2021 and 31 December 2021. The publication now covers 31 March 2021, 30 June 2021, 30 September 2021, 31 December 2021 and 31 March 2022 financial year ends.
This year, the focus of the budget is on “Fostering transformation”. We provide key highlights of the budget, with particular focus on economic statistics, achievements, and budget allocation.
Benefit from "Tax Amnesty Scheme" - We propose solutions to issues faced by taxpayers when applying for tax amnesty, obtaining a tax clearance certificate, processing refunds and / or deregistering a company.