GAA Accounting

The Journal of the Global Accounting Alliance

13/12/2016
by GAA Accounting
Comments Off on Accounting for rights to subscribe for convertible bonds

Accounting for rights to subscribe for convertible bonds

Introduction In today’s business world, convertible bonds are commonly used by listed entities to raise funds. A conventional convertible bond issued by an entity is usually defined as a fixed-rate bond whose terms require or allow the bond holder to … Continue reading

15/04/2016
by GAA Accounting
Comments Off on Maintaining Hong Kong’s listing stampede

Maintaining Hong Kong’s listing stampede

By Jemelyn Yadao Hong Kong overtook New York, London and Shanghai as the world’s top IPO market in 2015. However, with potential challenges ahead, including reform initiatives that are expected to be implemented this year, Jemelyn Yadao looks at whether … Continue reading

18/02/2016
by GAA Accounting
Comments Off on The race to innovate

The race to innovate

By Jemelyn Yadao With the rise of financial technology, or FinTech, being lauded as a massive game-changer for the financial service industry, Jemelyn Yadao talks to experts about Hong Kong’s potential to become a key player in a space currently … Continue reading

18/02/2016
by GAA Accounting
Comments Off on Pearly gateway

Pearly gateway

By Lachlan Colquhoun Once a door into China, Hong Kong is increasingly the door through which Pearl River Delta businesses come out to meet the world. Hong Kong has always had a uniquely successful business model, but changes in China over … Continue reading

05/10/2015
by GAA Accounting
Comments Off on The ins and outs of banking regulation in South Africa

The ins and outs of banking regulation in South Africa

The Bank Supervision Department of the South African Reserve Bank, headed up by the Registrar of Banks, is responsible for regulating and supervising all the registered banks and banking groups in South Africa. Neil Maree explains. The Bank Supervision Department … Continue reading

13/08/2015
by GAA Accounting
Comments Off on Five economics truths

Five economics truths

by David Descôteaux From irrational markets to imbalanced budgets, some economic realities just never change. After a decade or so of following current events and writing about the economy, I am convinced that some things will never change. Here are … Continue reading