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24%: that is the proportion of women holding the most senior roles in businesses across the globe.

Developers, property companies, investors and homeowners suffered disproportionately during the financial crisis. But now, finally, expectations for profitability, jobs and orders are all on the rise.

Drawing on interviews with banks, private equity houses, advisers and hoteliers, the report calls for hotel businesses to address the way they deal with lenders and investors if they are to raise money in the new environment.

This publication summarises the overall objectives and requirements of IAS 36, provides a step-by-step guide to performing an impairment assessment (including recording or reversing an impairment when necessary) and offers insights on best practices to address interpretative and practical application issues.

This publication guides management through the top 20 disclosure and accounting issues identified by Grant Thornton as potential challenges for IFRS preparers.

Business leaders remain cautious about their current and future commitment to M&A. However, this year’s results reveal an increased appetite for cross-border acquisitions, which is at its highest level since the IBR first asked this question in 2008.

DBiV

The role of leaders in creating successful businesses and driving growth is crucial. How these leaders run their teams and make decisions can be the difference between success and failure. But do the leadership characteristics displayed by leaders vary from region to region?

As more and more goods and services are crossing national borders than ever before, and with indirect taxes being adopted by a growing number of tax authorities, international businesses are facing tax issues in many overseas countries - including the possibility of having to account for tax in the country where their customer is located.

Drawing on data and insight from the Grant Thornton International Business Report (IBR), the Economist Intelligence Unit (EIU) and the International Monetary Fund (IMF), The global economy in 2014 answers these questions and more.

The presence of fraud and corruption in construction can take many forms; from falsely representing the number of hours a contractor works, through to collusion when bidding for contracts or paying bribes to secure a contract. These inevitably increase costs and, in the case of bribes, inflate the contract price.

Five years after the global financial crisis struck, residual effects continue to impact public financial management (PFM) in countries throughout the world.

IAS 39 ‘Financial Instruments: Recognition and Measurement’, the previous Standard that dealt with hedge accounting, was heavily criticised for containing complex rules which either made it impossible for entities to use hedge accounting or, in some cases, simply put them off doing so.

Investment Sentiment and Outlook Quarter 4, 2013

The food and beverage industry is poised for growth around the globe. After years of uncertainty, retrenchment and delayed investments, industry executives are once again looking to invest in new products, new capacity, new distribution channels and new markets. Even in countries still shaking off the recession, executives expect growth and plan to capture market share at home and abroad.

Global tax newsletter is designed to keep you up to date with significant tax developments around the world that impact businesses with cross-border operations. It addresses issues of a global nature as well as domestic tax developments of interest to foreign investors. The newsletter aims to cover tax developments on a regional and international basis.