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Finance and accounting professionals are pressured to deliver high-quality reporting more quickly in an environment of increased regulatory change and scrutiny. Complying with all mandated standards is a time-consuming challenge but of the utmost importance to the business.
At EY, we stay abreast of any changes to standards. We have a commitment to maintaining a leading-edge understanding of the changes that may affect your business.
By monitoring the activities of accounting standard-setters and regulators, EY has the insights needed to provide best-in-class interpretations and technical insights relating to accounting, financial reporting, and regulatory filing.
EY Atlas Client Edition makes it easy to stay ahead of those changing standards.
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EY interpretations and thought leadership content (including International GAAP®)
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International GAAP®
The online publication is available to access via the free content channel in EY Atlas Client Edition. It encompasses all the benefits of the International GAAP® book in a user-friendly, easy to browse and search digital format. Clients and non-clients will have access to extracts from relevant standards and examples from published financial statements with highlights of the EY organizations’ views.
In addition to the free content on EY Atlas Client Edition (such as International GAAP®), upgrades to premium content are available for purchase. See below for more details regarding each subscription.
The International Financial Reporting Standards (IFRS) and EY Analysis subscription provides access to the official International Accounting Standards Board (IASB) standards, exposure drafts, discussion papers and interpretations issued by the IFRS Interpretations Committee. It also includes EY International GAAP® guide, providing interpretation and guidance on the practical application of IFRS, as well as EY illustrative financial statements.
Key content areas include:
Complete IFRS standards (including downloads of the previous years’ bound volumes), interpretations and application guidance
All extant international exposure drafts and discussion papers
Full text of International GAAP® publications in a searchable format where text on any topic is referenced to source materials, relevant standards and examples
Illustrative financial statements (Good Group series)
Archive of EY thought leadership and IFRS publications, including Applying IFRS, IFRS Developments, selected publications on US-IFRS convergence, and the Year-End Update
The US Accounting Standards and EY Analysis subscription is the principal reference source for US GAAP, including EY interpretive guidance, authoritative literature and integrated online disclosure checklists.
Key content areas include:
EY Accounting Topic Pages and Regulatory Topic Pages
EY Accounting Manual (including our Financial Reporting Developments booklets)
Designed for private companies, the US Private subscription is the principal reference source for EY interpretive guidance on US GAAP. It also includes FASB and AICPA authoritative literature and EY integrated online disclosure checklist.
Key content areas include:
EY Accounting Topic Pages
EY Accounting Manual (including our Financial Reporting Developments booklets)
Employee Benefit Plan Manual
EY Thought Leadership
FASB: Accounting Standards Codification
EITF Abstracts
AICPA A&A Guides, Standard and Practice Aids
Interactive online GAAP checklists
A comprehensive research tool for keeping current on the standards set by CPA Canada, IASB and Canadian securities regulators.
Key content areas include:
CPA Canada Standards and Guidance Collection: Accounting Handbook, Assurance Handbook, Public Sector Accounting Handbook, Public Sector Statements of Recommended Practice, Guidance of the Criteria of Control Board, Management’s Discussion and Analysis, and Risk Management and Governance
Canadian Securities Reporter: A practical guide to regulatory filings designed to assist public companies and their advisors in effectively meeting their securities regulatory obligations, and has been developed for CPA Canada by Ernst & Young LLP, Canada
IASB: International financial reporting standards, interpretations, exposure drafts, and implementation guidance
EY interpretive guidance, including the full text of International GAAP® online publication
The Netherlands EY Handboek Jaarrekening and IFRS-Dutch Comparison subscription provides essential guidance on Dutch GAAP (Richtlijnen voor de Jaarverslaggeving) to assist entities that are required to report under Dutch accounting legislation and regulations.
Key content areas include:
EY Handboek Jaarrekening (in Dutch only): A key resource for Dutch GAAP and is written for entities required to report under Dutch accounting legislation and regulations. It provides interpretive guidance on regulations that implement Dutch accounting principles and financial statement presentation, with reference to corresponding IFRS. The Handboek also provide illustrative financial statements of Dutch companies and provides guidance on industry-specific regulations.
IFRS-Dutch GAAP Comparison (in English and Dutch): A tool that includes a detailed, side-by-side comparison between IFRS and Dutch GAAP. This comparison explains the differences between financial statements prepared on the basis of Dutch legislation and regulations and those prepared in accordance with IFRS.
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