This summary provides a consolidated view of the significant shifts in the financial reporting landscape for 2025 and 2026. As we transition through this period, the focus moves from high-level disclosure to a fundamental restructuring of the financial statements themselves. Read on…   IFRS Landscape: A Structural Re-Engineering For 2025, there are no "blockbuster" standards becoming effective for the first time, but rather a series of targeted amendments too: IAS 1 (Classifi

GenAI TOM The rapid maturation of Artificial Intelligence (AI) and the disruptive emergence of Generative AI (GenAI) demands more than just technological upgrades; they require a fundamental organisational shift. Kothari Partners is evolving its own TOM and embracing the ever-changing landscape by adopting AI and ML and embedding it into BAU ways of working when engaging with clients and their projects. The reason for this simple, to demonstrate our core skills and experience