Global Accounting & Auditing Information Tool (GAAIT) GAAIT is Ernst & Young's online resource for understanding major GAAP frameworks from around the world. Available to Ernst & Young clients and friends worldwide, GAAIT is your source for accounting and auditing standards and Ernst & Young interpretive guidance. GAAIT offers you the convenience of an online subscription service that provides instant access to a variety of individually priced content channels, including the ability to sign up for free trials. GAAIT's intuitive user interface enables you to easily view, search, and print from one or all of your subscriptions. GAAIT will help you build your own GAAP reference library by selecting the relevant GAAP content channels. GAAIT's subscription options include: International GAAP® online:This subscription includes Ernst & Young’s International GAAP® 2009 book, providing interpretation and guidance on the practical application of IFRS. Also included are Ernst & Young’s illustrative financial statements, the official International Accounting Standards Board (IASB) standards, exposure drafts, discussion papers, and IFRIC interpretations. This subscription further includes an archive of Ernst & Young’s IFRS Outlook, Observations on the Implementation of IFRS, selected publications on US-IFRS convergence, and the Year-End Update.
For a trial or full subscription to International GAAP Online, please complete the GAAIT Order Form (see link on this page). Hardcopies of the book are also available. Your subscription to International GAAP® Online also includes access to the International GAAP® Disclosure Checklist. This tool displays all the disclosures and presentation requirements under IFRS, along with relevant guidance on the scope and interpretation of certain disclosure requirements. The Checklist has both online and offline capability.
United States — Accounting & Auditing Standards and Ernst & Young Analysis:The principal reference source for US GAAP, this channel includes the authoritative literature from the SEC, FASB, EITF and AICPA, as well as extensive interpretive guidance from Ernst & Young. The channel also includes a growing body of guidance on US-IFRS conversion. Your subscription to GAAIT’s US channel also includes access to our online disclosure checklist. The tool presents our annual primary disclosure checklist, as well as our quarterly reporting checklist.
Canada — Accounting and Auditing Standards and Ernst & Young Analysis:An indispensable research tool for keeping current on the standards set by the CICA, IASB, IFAC, and Canadian securities regulators. This subscription includes the Canadian and IFRS standards, as well as extensive Ernst & Young interpretive guidance. Your subscription to International GAAP® Online also includes access to the Canadian GAAP disclosure checklist.
Netherlands — Ernst & Young Handbook Jaarekening and IFRS-Dutch Comparison:This subscription provides essential interpretive guidance on Dutch GAAP (Richtlignen voor de Jaarverslaggeving) to assist entities that are required to report under Dutch accounting legislation and regulations.
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Place an order for GAAIT GAAIT is available on an individual or group subscription basis. To obtain either a 30-day trial or a full 1-year subscription, you must place an order for GAAIT access via Ernst & Young Online.
AccountingLink Find out about AccountingLink, the US accounting and auditing news site.
 Global IFRS Resources Visit our Global IFRS site for additional resources, including Ernst & Young's global IFRS newsletter, IFRS outlook and web based learning modules.
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