GAA Accounting

The Journal of the Global Accounting Alliance

14/10/2016
by GAA Accounting
Comments Off on Money laundering: Combating a global threat

Money laundering: Combating a global threat

By Alan S. Abel, CPA/CFF, and Ian A. MacKay, CPA, CGMA The vigilance of CPAs plays an important part in an international effort to deter financial crime. Earlier this year, reports on the voluminous document leak known as the Panama … Continue reading

14/10/2016
by GAA Accounting
Comments Off on CPA firms struggling with succession

CPA firms struggling with succession

By Ken Tysaic Some leaders say staff members aren’t ready for important tasks. As members of the Baby Boomer generation age, CPA firms are struggling to find ways to replace soon-to-retire partners, a new AICPA Private Companies Practice Section (PCPS) … Continue reading

15/08/2016
by GAA Accounting
Comments Off on The next frontier in data analytics

The next frontier in data analytics

By Norbert Tschakert, CPA/CFF/CITP, Ph.D.; Julia Kokina, CPA, Ph.D.; Stephen Kozlowski, CPA, CGMA, Ph.D.; and Miklos Vasarhelyi, Ph.D. Why CPAs and organizations need to learn to use advanced technology to predict and achieve outcomes. As technology continues to evolve, it … Continue reading

15/08/2016
by GAA Accounting
Comments Off on Opening the books, growing the business

Opening the books, growing the business

By Neil Amato Companies that share information with employees find that transparency makes everyone more visionary. On the surface, Tasty Catering is similar to many of its competitors in the Chicago area: It offers a wide variety of salads, sandwiches, … Continue reading

12/04/2016
by GAA Accounting
Comments Off on ICAS/EFRAG provide new investor insights into financial reporting

ICAS/EFRAG provide new investor insights into financial reporting

By Michelle Crickett, ICAS Director of Research ICAS/EFRAG research highlights that the objective of investors does matter for the design of financial reporting standards. A new international research study published by ICAS and EFRAG investigates professional investors views on and … Continue reading

12/04/2016
by GAA Accounting
Comments Off on FBAR compliance

FBAR compliance

By Joel M. Barker, CPA As the federal government increasingly looks for foreign tax evasion, it is more important for tax practitioners to make sure clients are in compliance with the filing requirements of FinCEN Form 114, Report of Foreign … Continue reading