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Insights into IFRS 2 summarises the key areas of the Standard, highlighting aspects that are more difficult to interpret and revisiting the most relevant features that could impact your business.

This Insight explains the accounting for share-based payment arrangements which have been modified or cancelled after being issued.

This Insight covers the accounting for group share-based payment arrangements, where employees receive shares issued by a different entity within a group.

Learn about the key changes in Law 2/2025 regarding permanent disability. Understand reasonable accommodations, deadlines, and how it will impact in companies.

The 2025 Interim Financial Statements provide general guidance on preparing interim financial statements in accordance with IFRS Accounting Standards.

The Government postpones the new e-invoicing and VERI*FACTU requirements under Royal Decree 254/2025. Check new deadlines and details.

Learn how Artificial Intelligence is transforming cybersecurity, enhancing prevention, detection, and real-time response to threats.

IFRS Alerts covering the latest changes published by the International Accounting Standards Board (IASB).

Grant Thornton’s Women in Business 2025 shows how gender diversity boosts innovation and performance in mid-market firms.

TJUE ruling on mortgages, changes in Organic Law 1/2025, Golden Visa, and creation of AAI: Discover their impact on businesses.

IFRS 3 ‘Business Combinations’ contains the requirements for these transactions, which are challenging in practice. While not a new Standard, it is still highly referred to in practice. This article discusses accounting after the acquisition date.

This article discusses how goodwill, or a gain from a bargain purchase is initially recognised and measured under IFRS 3, which represents the final step of applying the acquisition method.