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Advisory library

Title Topic Date
Ernst & Young committed to executing quality audits A decade after the enactment of SOX, EY continues significant reforms and investment to meet increasing challenges in the regulatory environment. 20121101November 2012
CFO and beyond Ernst & Young's latest major global CFO study, CFO and beyond, addresses the unprecedented demand being placed on contemporary CFOs to take on roles in addition to their job as finance leader. 20121101November 2012
Dodd-Frank’s Title VII — OTC derivatives reform: Important answers for board members as companies begin the road to reform Under Title VII, all OTC derivatives — even hedges executed by non-financial end users — are subject to regulatory oversight and new requirements. Boards and the appropriate designated committees (which might include audit committees or finance committees) should focus on the impact of Title VII at the companies they oversee; compliance with some of the new regulations mandates direct board involvement. 20121001October 2012
The road to reform: Helping commercial end users of OTC derivatives comply with Dodd-Frank’s Title VII Dodd-Frank is broadly understood to affect financial institutions. But Title VII applies to any entity trading OTC derivatives — even nonfinancial end users. And for many, compliance is required as early as the beginning of 2013. 20121001October 2012
Practical matters for the c-suite - Would the redefinition of investment companies affect you? This issue of Practical matters addresses the FASB’s proposal to redefine investment companies, which would affect many types of investment entities and result in new consolidation requirements. 20120501May 2012
Practical matters for the c-suite -To consolidate or not to consolidate: that is the question This issue of Practical matters addresses the FASB’s proposal to amend existing consolidation guidance that could impact all companies and significantly affect asset managers. 20120201February 2012
What Does “Hedge or Mitigate Commercial Risk” Mean? How Will Energy Producers and Consumers Prove They Are “Commercial End Users” Under the Dodd-Frank Act? This whitepaper, co-authored by Haynes and Boone LLP, examines the accounting and legal principles used to define “hedge or mitigate commercial risk” under Dodd-Frank. 20120201February 2012
Bribery and Corruption: Navigating the Global Risks Global risks include pressure on global organizations to identify new revenue streams; a rapidly changing landscape; and more stringent oversight of bribery and corruption from regulators. 20120101January 2012
Ernst & Young 2012 Assurance Speakers Directory This guide is designed to help planners identify and select speakers/moderators/panelists for programs to address today’s important business issues and topics. 20120101January 2012
Practical matters for the c-suite-SEC reminder: management is responsible for the output provided by third-party pricing services This issue explores the SEC’s focus on internal controls over prices and related information from third-party pricing services -- which are reported in financial statements. 20120101January 2012
Practical matters for the c-suite -Time for real estate entities to prepare for fair value? This issue discusses proposed changes to accounting for real estate investment property entities, including the possibility of measuring such investments at fair value. 20120101January 2012
Practical matters for the c-suite -Revenue recognition project: second time's a charm? The FASB and IASB revised their June 2010 proposal on revenue recognition. It’s simpler, but the new guidance would still require significant effort and judgment. 20112901December 2011
Practical matters for the c-suite -Financial instruments convergence project moves forward in fits and starts The FASB has retreated from fair value accounting as the basis of its 2010 proposal, so companies now focus on the changes that have survived. 20111101November 2011
Seizing the opportunity in Global Compliance and Reporting Our global survey on Global Compliance and Reporting shows how companies doing business globally are meeting the challenges of financial reporting and tax obligations worldwide. 20110901September 2011
New reality. New complexities. Financial accounting and advisory services for the oil and gas industry As supply-and-demand trends change, oil and gas companies are more active with acquisitions, divestitures or restructuring – and face changes in accounting guidance and regulatory practices. 20110801August 2011
Practical matters for the c-suite -Lease accounting proposals simplified, but not simple Many respondents to the August 2010 Exposure Draft commented that the proposed approach was complex, costly and inconsistent with the economics of the underlying transactions. 20110801August 2011
New reality. New complexities. Managing complex accounting challenges-from principles to practice As multinational enterprises grow, the finance function must adapt to an evolving regulatory environment, and understand the effects of business decisions on accounting treatments. 20110501May 2011
XBRL service providers and software vendors This issue will assist registrants in identifying and assessing XBRL service providers and software vendors. 20100914December 2010
Wrestling with XBRL The second phase of XBRL tagging is more complex, requiring not just block-tagging but detail-tagging amounts in your financial statement notes and schedules.. 20101201December 2010
Practical matters for the c-suite -Insurance contracts: Profound changes for accounting and the business In September 2010, the FASB released its Preliminary Views on Insurance Contracts, perhaps the most significant accounting change in more than 20 years. 20100914September 2010
What is XBRL? What is XBRL? An emerging technology standard, eXtensible Business Reporting Language (XBRL) promises to web-enable the financial reporting process for both preparers and consumers. 20100701July 2010

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