Insights

Explore IFRS 9 hedge accounting for natural resources. Learn about models and criteria to manage financial risks effectively.

Understand the FCA’s new rules to enhance safeguarding of customer funds in insolvency events. This article is #6 in our series.

Business Asset Disposal Relief (BADR) — formerly called Entrepreneur’s Relief (ER) until it was renamed in 2020 — reduces the rate of Capital Gains Tax (CGT) on certain disposal of business assets from 20% to 10%.

Understand the importance of upfront consideration when selling your business and its tax implications in this insightful article.

Understand earn out tax planning and how deferred payments can affect your overall tax position during a business sale.

Find out about the audit threshold changes 2025 and ensure your business is prepared for new legislation and requirements.

Explore the benefits of dual listing for businesses, gaining global investment access while enhancing visibility and capital.

Explore the IFRS 18 financial statement changes aimed at enhancing transparency and clarity for financial reporting stakeholders.

For many in-scope groups, the first financial year affected by Pillar Two will be audited in 2025. So how should they prepare from a tax compliance and financial reporting perspective?

Find out if CSRD applies to your company. If so, we provide an in-depth guide to help you navigate the complexities of implementing the requirements.

Explore how IFRS 9 applies to the Natural Resources sector, with practical examples of expected credit loss (ECL) models including PD, loss rate, and simplified approaches tailored for mining, oil, and gas companies.