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Retail and Wholesale Overview - Ernst & Young - United States

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Insight and services for the retail and wholesale sector

As a decision-maker, you know the challenges facing the retail and wholesale sector — from the effects of changes in demographics and lifestyle trends, to the impact of deflation, industry consolidation, and globalization.

Practical solutions to complex issues require deep industry knowledge and an understanding of operational processes, technology issues, and regulation.

We can help. The Ernst & Young Retail and Wholesale Sector Group is a global network of assurance, risk, tax, transactions, and finance professionals who are dedicated to identifying and monitoring the trends and issues facing the retail and wholesale sector. Our network — a hub for gathering and disseminating information — links our teams and acts as a focal point to address issues as they arise. And network resources can provide real-time information exchange on sector trends.

Our professionals have worked with some of the world’s leading retail and wholesale companies. Our insights, knowledge, and experience gleaned from our industry focus can help you address your biggest challenges. Learn more about how we tailor our core services to help meet your challenges. 

SEC comments and trends: retail & wholesale industry

This publication summarizes recurring comments from recent SEC staff reviews of retail and wholesale companies, accompanied by a contextual discussion of these matters. Topics include vendor/supplier allowances, revenue recognition, inventory valuation and cash flows. Although each registrant’s facts and circumstances are different, we believe a familiarity with such issues should prove useful for companies when preparing and filing reports with the SEC.

2007 retail accounting policies and practices survey

In our retail survey, we asked over 100 questions on the most commonly applied accounting practices across the United States. Get an in-depth look at the emerging trends from some of the largest and most seasoned retailers. The survey also provides a benchmark for industry-specific accounting methods as we monitor the movement towards one set of financial reporting standards under International Financial Reporting Standards (IFRS).

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