Insights

Featured insights

IFRS IFRS Example Consolidated Financial Statements 2026

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.

2 min read | 23 Oct 2026

IFRS Inventory discounts and rebates

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.

Less than a minute | 22 Oct 2026

CORPORATE ADVISORY AND COMPLIANCE SERVICES Is your Board future ready?

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.

Less than a minute | 15 Oct 2026

Thought Leadership Trends in mergers and acquisitions in Botswana

Trends in mergers and acquisitions in Botswana Globally, transactions slowed down dramatically in Q2-Q3 2020, with management of most businesses getting consumed with weathering the immediate crisis while trillions of committed capital waited for the dust to settle. Subsequently, deals are soaring as distressed companies look for exit strategies and investors look for a market correction. In some industries, companies may exit the pandemic healthier, attracting a new round of interested investors. Given these M&A expectations and trends globally, how does the local landscape look and what do the trends indicate?

15 Jul 2021