EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.
Recent Searches
Overview
Our Technical Line discusses the semiconductor provisions of the CHIPS Act, and the related recognition, measurement and presentation guidance for the various types of assistance. Entities need to remain alert to ongoing developments related to the CHIPS Act and carefully consider the eligibility requirements in order to appropriately apply the accounting guidance.