GAA Accounting

The Journal of the Global Accounting Alliance

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

16/12/2013
by GAA Accounting
Comments Off on RAND VOLATILITY IS HEDGE ACCOUNTING FEASIBLE?

RAND VOLATILITY IS HEDGE ACCOUNTING FEASIBLE?

Hedge accounting is becoming imperative for companies exposed to exchange rate volatility The recent volatility in the South African rand (ZAR) has seen many local corporates scrambling to control the impact of dwindling local currency value on their financial results. … Continue reading

17/08/2013
by GAA Accounting
Comments Off on When Will The IAS 39 Standard Be Complete?

When Will The IAS 39 Standard Be Complete?

By David Castleden and Herrie van Rooy PhD Since the beginning of the financial crisis in 2008, the spotlight from all angles has been on the accounting profession and the need to make a fundamental change to the manner in … Continue reading