Equity-settled share-based payment arrangements with employees
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.
9 min read |
Basic principles of share-based payment arrangements with employees
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 |
IFRS Alerts
IFRS IFRS Alerts
IFRS Alerts covering the latest changes published by the International Accounting Standards Board (IASB).
IFRS Example Consolidated Financial Statements 2024
IFRS IFRS Example Consolidated Financial Statements 2024
General guidance for preparers of financial statements that supports the commitment to high quality, consistent application of IFRS.
Sarah Carroll
| 2 min read |
IFRS Example Interim Condensed Consolidated Financial Statements 2024
IFRS IFRS Example Interim Condensed Consolidated Financial Statements 2024
The Interim Financial Statements illustrate a six month accounting period beginning on 1 January 2024.
Sarah Carroll
Mark Hucklesby
| 1 min read |
Ten considerations for preparing TCFD climate-related financial disclosures
Sustainability Ten considerations for preparing TCFD climate-related financial disclosures
Insights for organisations preparing to implement the International Sustainability Standards Board (ISSB)’s Standards.
Sarah Carroll
| 6 min read |

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