Services
A comprehensive range of advisory services to help you achieve your goals.
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Business risk services
Organisations must understand and manage risk and seek an appropriate balance between risk and opportunities.
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Cybersecurity
As organisations become increasingly dependent on digital technology, the opportunities for cyber criminals continue to grow.
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Business consulting
We can formulate solutions to keep you ahead of disruptive change.
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Valuations
Our valuation specialists blend technical expertise with a pragmatic outlook to deliver support during transactions, restructuring and disputes.
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Transactional advisory services
Helping you with successful growth deals throughout your business life cycle.
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Recovery and reorganisation
Workable solutions to maximise your value and deliver sustainable recovery.
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Mergers and acquisitions
Strategic growth decision making. Globalisation and company growth ambitions are driving an increase in M&A activity worldwide.
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Forensic and investigation services
Rapid and customised approach to investigations and dispute resolution.
International audits require common sense as well as technical expertise.
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International Financial Reporting Standards (IFRS)
Our member firm IFRS advisers can help you navigate the complexity of the Standards so you can focus your time and effort on running your business.
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Audit quality monitoring
A key component of our global strategy is to promote the delivery of consistent, high quality client service worldwide.
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Global audit technology
We apply our global audit methodology through an integrated set of software tools known as the Voyager suite.
Ambitious organisations need to consider their tax affairs carefully to gain trust and stay ahead of their competitors.
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Corporate and business tax
Growing businesses need strong tax management to meet current and future tax liabilities and we can help you achieve this, whatever challenges you face.
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Direct international tax
We have the insight and agility to create the strategies you need to respond quickly to ever-changing tax laws.
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Global mobility services
In a globalised world, businesses must work seamlessly across borders. Organisations operate in multiple countries and view international expansion as a strategic objective.
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Indirect international tax
With more goods and services crossing national borders than ever before, you may be facing indirect tax obligations in many countries – even those where your customer is located.
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Innovation and investment incentives
Dynamic businesses must continually innovate to maintain competitiveness, evolve and grow. Valuable tax reliefs are available to support innovative activities, irrespective of your tax profile.
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Private client services
Protecting business and personal wealth is of upmost importance for private clients worldwide. At Grant Thornton, we bring reason and instinct to all aspects of your personal finance and compliance planning.
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Transfer pricing
The laws surrounding transfer pricing are becoming ever more complex, as tax affairs of multinational companies are facing scrutiny from media, regulators and the public.
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Tax policy
Grant Thornton’s teams can work with you to help you understand these regulations, develop a strategy tailored to your business’ individual tax needs and manage tax risk around the globe.
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Business process solutions
As organisations grow, back office processes and meeting reporting requirements across multiple jurisdictions can become a distraction. We remove the burden of back office operations and worries about compliance to enable you to focus on growth.
Wherever you are in your career, we help you to make a difference every day.
Whether you are starting your career as a graduate or school leaver, Grant Thornton can give you a flying start.
If you’re ready for a new challenge, a change in direction or the time is right to return to work, you’ll enjoy being part of a team that does things...
IFRS
Proposed changes to IFRS 10 and IAS 28
09 Aug 2014The Exposure Draft proposes amendments to IFRS 10 ‘Consolidated Financial Statements’ and IAS 28 ‘Investments in Associates and Joint Ventures’, addressing three issues which had been submitted to the IFRS Interpretations Committee (IFRIC) related to the implementation of the consolidation exception for investment entities. The proposals are as follows:
- exemption from preparing consolidated financial statements - the Exposure Draft proposes to amend IFRS 10 to confirm that the exemption in IFRS 10.4(a) continues to be available to a parent entity that is a subsidiary of an investment entity, even when the investment entity measures its subsidiaries at fair value in accordance with IFRS 10.31.
- a subsidiary that provides services that relate to the parent's Investment activities – the Exposure Draft proposes that the requirement for an investment entity to consolidate a subsidiary, instead of measuring it at fair value, applies only to those subsidiaries that act as an extension of the operations of the investment entity parent, and do not themselves qualify as investment entities. The main purpose of such a subsidiary is to provide support services that relate to the investment entity’s investment activities (which may include providing investment-related services to third parties).
- application of the equity method by a non-Investment entity Investor t and Investment entity Investee - the IASB proposes to amend IAS 28 to:
- provide relief to a non-investment entity investor by requiring it to retain, when applying the equity method, the fair value measurement applied by an investment entity associate to its interests in subsidiaries; and
- clarify that a non-investment entity investor that is a joint venturer in a joint venture that is an investment entity cannot, when applying the equity method, retain the fair value measurement applied by the investment entity joint venture to its interests in subsidiaries.
In our comment letter we concur with the proposed amendments subject to a number of observations which we include within our comments.
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