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A concise overview of IFRS 18, outlining key presentation changes, new mandatory disclosures and transition requirements effective from 2027.

IFRS 18 introduces a new structure for financial statements, replacing IAS 1 and enhancing transparency in financial reporting. The standard, effective from 1 January 2027, adds new profit subtotals, clearer categories for income and expenses, and stricter disclosure requirements. Learn how your organization can prepare for IFRS 18 with insights from Grant Thornton.

Grant Thornton’s IFRS Example Consolidated Financial Statements 2025 offers practical guidance for preparing IFRS-compliant financial statements.

Morally and ethically, pushing for parity between women and men in senior business positions is clearly the right thing to do. What also makes the benefits of gender parity compelling is the impact it can have on the commercial performance of businesses — diversity and inclusion can make companies more profitable, innovative and respected.

Global insights

Three of the threats uppermost in the minds of business leaders in the mid-market were inflation, cyber attack, and economic slowdown.

Although there are signs of an improving global economic outlook, mid-market firms are under no illusions about the difficulties ahead.

This year’s Women in Business report – The Push for Parity shows that globally, 32.4% of senior management positions are now held by women.

Although positive, progress is slow. This year, women in mid-market companies hold 32.4% of senior management positions, up 0.5pp from last year’s 31.9%.

Grant Thornton research reveals big increases in the percentage of women occupying chief executive officer (CEO), managing director (MD), and chief information officer (CIO) positions.

Five recommendations to push for parity, and accelerate progress.

In businesses adopting a hybrid model, with a defined mix of onsite and remote working, there are higher levels of women in senior management.