Insights into IFRS 2

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Insights into IFRS 2 Modifications and cancellations of share-based payment arrangements with employees

This Insight explains the accounting for share-based payment arrangements which have been modified or cancelled after being issued.

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Increasing regulation and investor demands for returns and transparency continue to challenge the asset management sector.

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International Financial Reporting Standards Implementation of IFRS 17 ‘Insurance Contracts’
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Private equity

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Retail

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Technology

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Women in Business 2025
For 21 years, the Women in Business report has tracked the proportion of women in senior roles in the mid-market. Progress has been made but with gender equity over 25 years away, that isn’t soon enough.
The journey to a sustainable future
The world needs a sustainable mid-market. It’s vital to economies, societies and the planet. Businesses, governments, and other stakeholders must work collaboratively to make sure this vital part of the world economy succeeds.
Navigating tariffs
Traditional global export markets continue to shift as tariffs are introduced, presenting a challenge for mid-market firms
International business: Mid-market growth and expansion
The mid-market looks to international business opportunities for growth.

Diversity, equity and inclusion

With seismic shifts in the global landscape, leaders must take deliberate action to propel their businesses into a more inclusive future, foster innovation,...

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Women in Business 2025: Impacting the missed generation
The 2025 Women in Business report explores the external pressures and internal drivers that impact gender diversity in senior roles in the mid-market.
Women in tech: A pathway to gender balance in top tech roles
Grant Thornton’s 2024 Women in Business data suggests we are far from achieving parity within the mid-market technology sector.
Women in leadership: a pathway to better performance
What makes the benefits of gender parity compelling is the impact it can have on commercial performance.
Women in Business 2024
2024 marks the 20th year of Women in business where we monitor and measure the proportion of women occupying senior management roles around the world.
Women in business: Regional picture
We saw an increase in the percentage of senior management roles held by women, on a global level, but there are some significant regional and country variations.
Pathways to Parity: Leading the way
To push towards parity of senior management roles held by women, who leads within an organisation is vital.
Generating real change with a long-term focus
The most successful strategy to achieve parity of women in senior management is one which stands alone, independent of an ESG strategy.
People at the heart of great business
Businesses have started to put guidelines and incentives in place, focused on driving employees back to the office.

Environmental, social and governance (ESG)

Expert insights empowering business leaders to meet their ESG goals.

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The journey to a sustainable future
The world needs a sustainable mid-market. It’s vital to economies, societies and the planet. Businesses, governments, and other stakeholders must work collaboratively to make sure this vital part of the world economy succeeds.
Ten considerations for preparing TCFD climate-related financial disclosures
Insights for organisations preparing to implement the International Sustainability Standards Board (ISSB)’s Standards.
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COP28 was the first time there has been a global stocktake on progress against the Paris Agreement.
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Growing internationally

Expert insights to enable you to navigate the risks and harness the growth opportunities of going global.

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International business: Mid-market growth and expansion
The mid-market looks to international business opportunities for growth.
Top five constraints to international business in the mid-market
Top five major constraints that are testing the mid-market’s ability to grow their businesses internationally.
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International Financial Reporting Standards (IFRS)

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Insights into IFRS 2 Modifications and cancellations of share-based payment arrangements with employees

This Insight explains the accounting for share-based payment arrangements which have been modified or cancelled after being issued.

10 min read | 15 May 2025

Insights into IFRS 2 Group share-based payments

This Insight covers the accounting for group share-based payment arrangements, where employees receive shares issued by a different entity within a group.

10 min read | 15 May 2025

Insights into IFRS 2 Equity-settled share-based payment arrangements with employees

Our ‘Insights into IFRS 2’ series is aimed at demystifying IFRS 2 by explaining the fundamentals of accounting for share-based payments using relatively simple language.

8 min read | 20 Nov 2024

Insights into IFRS 2 Basic principles of share-based payment arrangements with employees

This article discusses the basic principles that apply to both equity-settled and cash-settled share-based payment transactions with employees or others providing similar services.

Sarah Carroll

| 5 min read | 18 Nov 2024

IFRS 2 Classification of share-based payment transactions and vesting conditions

Demystifying IFRS 2 by explaining the fundamentals of accounting for share-based payments.

Sarah Carroll

| 6 min read | 11 Jan 2024

International Financial Reporting Standards What is IFRS 2?

The accounting of share-based payments remains not well understood and this is evidenced by a number of Interpretations and agenda decisions being issued by the IFRS Interpretations Committee (IFRIC).

Sarah Carroll

| 11 min read | 09 Jan 2024

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