Grant Thornton in Kosovo

Revenue recognition under IFRS 15 can be straightforward in theory, but complex in practice.
One area that continues to challenge finance teams is determining whether your organisation is acting as a principal or an agent.
Our latest article breaks down:
- The core considerations under IFRS 15
- Where judgement is required
- How to approach principal vs agent assessments with greater clarity
If you're working with complex revenue arrangements, this piece is essential reading.
Read the full article: https://grnt.tn/vF2

The European Commision (EC) has released the new draft of European Sustainability Reporting Standards (ESRS), and can now move forward to finalise and adopt the new requirements. Until we see application of the new standards in practice, it may be too early to comment on whether the EC’s stated 30% cost saving is achieved. However, following more than a year of development and uncertainty for reporters, a finalised set of ESRS will allow companies to invest in and develop their sustainability reporting capabilities to provide high-quality reporting to stakeholders. Find more details in our latest alert. https://lnkd.in/d545hRqp

IFRS 18 replaces IAS 1 ‘Presentation of Financial Statements’ for annual reporting periods beginning on or after 1 January 2027.

Read our ‘Insights into IFRS 18’ series explaining the new requirements of IFRS 18 and highlighting some areas of the standard that we believe will be challenging to apply in practice. https://lnkd.in/dJg7ZDsD

The preparation of sustainability reporting in accordance with IFRS Sustainability Disclosure Standards can be challenging. For many entities, reporting on sustainability matters is new, and expertise is still being developed. To understand the requirements, download our Example Sustainability-related Financial Disclosures 2025. https://grnt.tn/vEe

When mid-market businesses remain committed to gender equality, it's smart for business.

Our research shows that among companies who are committed and plan to introduce new gender equality measures: 73.0% grew their revenue by more than 5%; 56.2% grew their staff levels by more than 5%, and 48.8% grew their exports by more than 5% in 2025.

Find out more on how businesses gain from gender-balanced leadership in our latest report. https://grnt.tn/vCd

The preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) can be challenging. To help, download our IFRS Example Interim Condensed Consolidated Financial Statements 2026 for guidance based on the global expertise of our IFRS team. https://grnt.tn/vEb

Sustainability priorities vary across regions and mid‑market leaders interpret and act on them through distinctly local lenses. In the Americas, it’s about sharpening competitive edge and attracting capital. Europe is transforming compliance into operational efficiency. Across Asia‑Pacific, ESG fuels innovation and digitalisation. And in Africa, investment in energy and water infrastructure is laying the groundwork for long‑term growth. Different paths, one shared ambition — shaped by regional realities. https://grnt.tn/vE6

In light of the current conflict in Iran, including the wider impacts globally, businesses need to consider the possible accounting implications of the situation. The economic consequences of the conflict spread far beyond the region, disrupting markets and supply chains, potentially for some time to come. This IFRS Alert considers possible financial reporting impacts of the conflict for 31 December 2025 year-end reporting and the current interim reporting period. https://grnt.tn/vE0

Our 2026 Women in Business report shows that all regions, with the lone exception of Europe, have seen a decline in the percentage of senior female leaders in 2026. Globally, it's a small drop of 1.1% to 32.9%, but neither businesses nor the women who work within them can afford a further drop. Read our report to find out how mid-market businesses can achieve gender-balanced leadership. https://grnt.tn/vDp