All Insights

Global business pulse - industry analysis Mid-market recovery spreads to more industries
The index results for 13 key industries of the mid-market reveals a very uneven recovery from COVID-19
Global business pulse - North America Outlook smashes previous highs in North America
US businesses recorded the highest levels of optimism, reflecting the momentum of the world’s largest economy
Global business pulse - European Union European businesses are upbeat on successful vaccination rollout
European businesses are upbeat on successful vaccination rollout
Global business pulse - ASEAN ASEAN businesses are cautiously optimistic, but COVID-19 concerns dominate
Business health in ASEAN countries is improving, but outbreaks of the COVID-19 Delta variant are hampering the speed of recovery.
Global business pulse - Asia Pacific China’s resilience powers Asia Pacific region
Business health in Asia Pacific continues to mount a strong recovery.
Global business pulse - Latin America Recovery misses a beat in Latin America
Latest pandemic wave hits the region hard
Global business pulse Freight expectations: a striking rise in international ambitions
Higher growth expectations are being seen widely across the world, with slightly elevated levels recorded in the more developed parts where vaccine roll-outs
INTERNATIONAL FINANCIAL REPORTING STANDARDS Insights into IAS 36
Insights into IAS 36 provides assistance for preparers of financial statements and help where confusion has been seen in practice.
International Financial Reporting Standards Implementation of IFRS 17 ‘Insurance Contracts’
The auditor’s response to the risks of material misstatement arising from estimates made in applying IFRS 17 ‘Insurance Contracts’
INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS 36 - If and when to undertake an impairment review
This article explains if and when a detailed impairment test as set out in IAS 36 is required.
INTERNATIONAL FINANCIAL REPORTING STANDARDS Scope and structure of IAS 36
This article looks at the scope of the impairment review (ie the types of assets that are included) and how it is structured (ie the level at which assets are
TECHNOLOGY International tax reform: the potential impact on the technology industry
In this article, we’ve summarised key elements of the global tax reform proposals, their potential impact on technology industry and advice from our digital