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At Grant Thornton, we offer a comprehensive suite of training programs designed to empower individuals and organisations to thrive in today's dynamic business landscape. Our expert-led training courses focus on enhancing key skills for career development, employee engagement, and organisational performance.
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IT audit and advisory services
We help clients to navigate the complexities and provide you with robust independent assurance that your IT risks, key management priorities and core systems are being appropriately managed.
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Co-sourced internal audit
We help clients to navigate the complexities and provide you with robust independent assurance that your IT risks, key management priorities and core systems are being appropriately managed.
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Automotive
Advances in technology are increasing the risk of disruption in the market and existing players, both upstream and downstream, are taking note. They’re innovating. They are making more use of lightweight materials and alternative fuels and taking the first steps towards intelligent and connected vehicles.
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Asset management
Increasing regulation and investor demands for returns and transparency have brought new challenges to the asset management sector. Within this new world, organisations with the operational agility and strong infrastructure to embrace change and innovation can maximise opportunities.
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Insurance
In a market where businesses operate with a 30-year outlook change is rarely spectacular or sudden. Yet there’s no doubt that important shifts are underway in insurance.
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Banking & securities
Grant Thornton’s global banking and securities team consists of country, regional and service line leaders with experience of supporting clients in more than 80 countries.
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Technology
The ability to anticipate and adapt is more important in the technology industry than ever before.
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Media
The media industry is in the grip of a technological revolution and it’s affecting every part of the business. Distribution models, commissioning procedures and revenue streams are all evolving as the industry responds to the shift to digital and personalisation. This has resulted in a flood of new channels, platforms and experiences, all of which have to be constantly fed with compelling, quality content. If they are not, audiences move on.
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Telecommunications
The telecommunications industry is changing rapidly and facing pressure from all sides.
The 2025 edition of this publication has been updated for changes to International Financial Reporting Standards (IFRS) that have been published between 1 January 2024 and 31 December 2024.
The publication will help you complete annual financial statements for 31 March 2024, 30 June 2024, 30 September 2024, 31 December 2024 and 31 March 2025 year ends.
Navigating the changes to IFRS 2025
How to use the publication
The effective dates table lists all the changes covered in the publication and their effective dates. It has been colour coded in the PDF to help entities planning for a specific financial reporting year end, and identifies:
- changes mandatorily effective for the first time
- changes not yet effective
- changes already in effect.
Where a change is not yet mandatorily effective for a particular year end, it may still be possible for an entity to adopt it early (depending on local legislation and the ability to be able to fully comply with all the requirements).
Where a change has been made but an entity is yet to apply it, certain disclosures are required to be made under IAS 8 ‘Accounting Policies, Changes in Accounting Estimates and Errors’.
Disclosures required include:
- the fact that the new or amended Standard or Interpretation has been issued but it has not yet been applied
- any known or reasonably estimable information relevant to assessing its possible impact on the financial statements in the period of initial application.
Identifying the commercial significance of the changes in the publication
For each change covered in the publication, we have included a box on its commercial implications. These sections focus on two questions:
- how many entities will be affected?
what will be the impact on affected entities?
A traffic light system indicates our assessment of the answers to these questions.