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- Technical Line: Applying the SEC s requirements for significant . . . - EY
To determine the significance of an acquired or to-be-acquired business, the registrant performs “significant subsidiary” tests under Rule 1-02(w) of Regulation S-X (i e , the asset test, the investment test and the income test)
- EY - Restructuring Document Centre 2. 0
The following are ACTIVE engagements in which the role of Ernst Young Inc has been publicly disclosed If you require an explanation of any of these engagements, please see the contact information on the right side of the page for that engagement
- US Week in Review - EY
The US Week in Review highlights this week’s developments and emerging issues in the financial reporting world and gives you direct access to relevant technical accounting guidance and thought leadership produced by EY
- External PDF download | EY - Global
EY helps clients create long-term value for all stakeholders Enabled by data and technology, our services and solutions provide trust through assurance and help clients transform, grow and operate Discover how EY insights and services are helping to reframe the future of your industry
- Accounting changes and error corrections - EY
The objectives of the disclosure should be to (1) notify the reader of the disclosure documents that a standard has been issued which the registrant will be required to adopt in the future and (2) assist the reader in assessing the significance of the impact that the standard will have on the financial statements of the registrant when adopted
- 2112-3935775_ey-eu-general-data-protection-regulation-gdpr_v1. pdf
The Court of Justice of the European Union has invalidated the EU-US Privacy Shield Framework as a mechanism for transferring personal data from the EEA to the US
- Protecting your data
On-site field audits, which include interviews with key management personnel, detailed site walk-throughs, documentation reviews and network vulnerability scans — the most significant and detailed form of audit, assessing compliance with all aspects of EY Global Information Security Policy
- Technical Line: A closer look at the FASB s new disaggregated . . . - EY
The FASB’s new guidance requires public business entities to disclose in a tabular format, on an annual and interim basis, purchases of inventory, employee compensation, depreciation, intangible asset amortization and depletion for each income statement line item that contains those expenses
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