GAA Accounting

The Journal of the Global Accounting Alliance

17/02/2017
by GAA Accounting
Comments Off on Reliable reports

Reliable reports

By George W. Russell Since last month, auditor’s reports on listed companies’ financial statements have become dramatically different from those that have been issued for many years. George W. Russell takes a look at what this means for auditors and other … Continue reading

14/12/2016
by GAA Accounting
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Premium products

By George W. Russell China is the world’s fastest growing insurance market and third largest in overall size. However, competition is intense amid lower margins and heavier regulatory scrutiny. George W. Russell looks at the state of the sector as … Continue reading

02/12/2016
by GAA Accounting
Comments Off on EU audit reform

EU audit reform

By Noreen O’Halloran Noreen O’Halloran considers what the European Union’s Audit Reform project means for audit committees and statutory auditors alike. The European Union’s (EU) Audit Reform aims to improve the quality of statutory audits and re-establish shareholder confidence and public … Continue reading

14/10/2016
by GAA Accounting
Comments Off on IFRS 9: Introducing flexibility into risk management

IFRS 9: Introducing flexibility into risk management

The flexibility that comes with IFRS 9 will allow companies to manage risk more efficiently and effectively, write Derarca Dennis and Emer Keaveny. The unprecedented volatility in financial markets that has been witnessed in recent times has adversely impacted on … Continue reading

13/10/2016
by GAA Accounting
Comments Off on New Auditor’s Report: observations from the U.K. experience

New Auditor’s Report: observations from the U.K. experience

In less than 100 days, the New Auditor’s Report will be effective for audits of financial statements for periods ending on or after 15 December 2016. The new and revised auditor reporting standards were issued in response to calls from … Continue reading

11/10/2016
by GAA Accounting
Comments Off on Audit insights: small businesses

Audit insights: small businesses

The most important challenge that small businesses face in their early years is to survive. In this publication we highlight some of the key areas which we believe are important for their survival and put forward ideas for helping them … Continue reading