Ey debt guide Oct 10, 2025 · Governments worldwide continue to reform their tax codes at a historically rapid rate. ASC 480-10-65-1 indefinitely deferred the provisions of ASC 480 Apr 27, 2023 · Overview Our Technical Line discusses the requirements for the calculation, presentation and disclosure of non-GAAP financial measures and the related SEC staff guidance, including the Compliance and Disclosure Interpretations the staff issued in December 2022. It does Sep 23, 2025 · As the design of financial instruments evolves, public and private entities are entering increasingly complex financing transactions. Separate reporting of discontinued operations is important in Dec 16, 2024 · IFRS Recognition and measurement Measurement — debt securities, loans and receivables Classification and measurement depend largely on the legal form of the instrument (i. Aug 22, 2024 · Paragraph 8. EY Switzerland best practice EY Switzerland assumes a “historical“ MRP of 6. Dec 16, 2024 · Overview Our US GAAP versus IFRS – The basics publication, which provides an overview, by accounting area, of the similarities and differences between US GAAP and IFRS, has been updated. Oct 14, 2019 · Overview In our comment letter, we generally support the FASB’s simplification initiative and applaud the Board’s efforts to reduce the cost and complexities associated with the current guidance on accounting for convertible instruments and contracts in an entity’s own equity. Jul 18, 2024 · FASB answers Big Four convertible debt ask The fix comes after PwC, Deloitte, KPMG and EY requested clarity on rules related to convertible debt instruments that have seen a surge in demand. 1 Overview This guide addresses the accounting for certain investments in equity and debt securities, loans and other receivables after the adoption of ASU 2016-13, including subsequently issued ASUs that amended and clarified that new guidance and is organized as follows: An updated edition of RSM’s Guide to accounting for debt modifications and restructurings is now available. Early adoption Ernst & Young’s global arm has repaid its outstanding $270 million debt related to the halted spinoff of its consulting business and much of its tax practice. In addition to summarizing the accounting framework in ASC 450 and ASC 460 and providing an in-depth discussion of key concepts, this publication includes Mar 28, 2025 · Also see Questions 5, 6 and 7 of The AICPA’s Practice Aid (the AICPA Guide), Accounting for and auditing of digital assets, which is intended to provide nonauthoritative guidance on how to account for digital assets, for additional guidance on evaluating impairment indicators, unit of account considerations and recording impairment losses EY provides consulting, assurance, tax and transaction services that help solve our client’s toughest challenges and build a better working world for all. Financial Reporting Developments - Income taxesAt EY, our purpose is building a better working world. With a focus on the middle-market, EYCA provides tailored financial solutions backed by deep industry knowledge and a comprehensive suite of services. This Update amends Topic 310 to improve the disclosures that an entity provides about the credit quality of its financing receivables Nov 30, 2020 · Any changes to businesses borrowing terms, waivers or modifications to debt covenant arrangements, for example, any payment holidays on either principal or interest or changing of interest rates, should be carefully assessed. The content is straightforward. Latest edition: Our in-depth guide to debt and equity financing, with our latest interpretations. g. Sep 26, 2024 · This publication is designed to provide you with a road map to help you analyze the accounting for the issuance of debt and equity instruments, including specific transactions. An integrated and seamless platform to serve stakeholders across the business lifecycle Debt Special Situations Fund Raise (Banks/NBFCs, Structured Credit, Special Situations) Bond Raise Advisory Debt Refinancing/ Settlement Debt Restructuring Portfolio Sales Acquisition Financing Sale of Distressed Assets Independent Business Reviews Cash Flow/ Business Monitoring Operational Turnaround EY-Parthenon Restructuring and Turnaround Consulting professionals can help your business transform, create, preserve and recover value. EY investment banking group has access to a global network of mergers and& acquisitions, debt capital markets and equity capital markets professionals combining deep industry knowledge with a middle-market focus. May 1, 2025 · FASB proposes guidance on accounting for certain debt exchanges The proposal would reduce the cost and complexity of accounting for certain debt exchanges. Jun 27, 2025 · Financial Reporting Developments - Asset retirement obligationsAt EY, our purpose is building a better working world. Keep up to date on significant tax developments around the globe with EY’s Global Tax Alert library, and specifically on e-invoicing with EY’s E-invoicing Developments Tracker. wjlgm wajn spgv jpx hfdl vwhjg pcnoezn hfjfmr nnytlf zmx pntnjr tdqq wzauug osymxe xjo