Ernst & Young

Displaying 1-15 of 15 results

  • White Papers // Sep 2010

    What Do The Proposed Lease Accounting Changes Mean For Financial Institutions?

    We believe that the business impact of the proposals on financial institutions will be significant. On one hand, off-balance sheet financing for lessees will no longer be possible. This is likely to result in a reduction in leasing business for financial institutions, as well as changes to lease structures and...

    Provided By Ernst & Young

  • White Papers // Jul 2010

    Planning For Growth: Customer Reach

    The Planning for growth report is based on further global research - both externally and internally - to try to form an overview of the next three years from the business world's perspective. The results of the research are published in the full Planning for growth report. This was followed...

    Provided By Ernst & Young

  • White Papers // Apr 2010

    Revenue Recognition On The Sale Of Virtual Goods

    Many online game operators facilitate the sale of virtual goods by incorporating a virtual currency within the online game. Virtual currencies generally are earned either through user actions, progress within the game or purchased for cash. For example, virtual currency can be earned by completing an action for an advertiser...

    Provided By Ernst & Young

  • White Papers // Oct 2009

    Inside IFRS: The Opportunity for Energy IT

    Conversion to International Financial Reporting Standards (IFRS) will likely be the largest single change of accounting policies and procedures ever undertaken by US companies. The move to IFRS may compel companies to make significant changes in business processes and supporting systems beyond the finance function. While the proposed timelines for...

    Provided By Ernst & Young

  • White Papers // Sep 2009

    Adapting to a New Future: Impact of the Credit CARD Act of 2009 on Financial Institutions

    Consistent with the current government focus on enhancing consumer protection, the Credit Card Accountability Responsibility and Disclosure Act of 2009 (Credit CARD Act of 2009) brings sea changes to the credit card industry. Forward-looking financial services institutions are viewing these shifts not as a reactive compliance and operational exercise, but...

    Provided By Ernst & Young

  • White Papers // Aug 2009

    Economic Capital (EC) Meets the Real World

    In the last several months, all have witnessed financial market turmoil at a level unprecedented in the post-Depression era. At the same time, many North American life and non life insurers have been implementing EC methods designed to help manage risk and capita levels. Most commonly, these measures are based...

    Provided By Ernst & Young

  • White Papers // Aug 2009

    Serving the Hedge Fund Industry: Seasoned Professionals for a Time of Change

    Hedge funds are facing a time of unprecedented challenge and opportunity. With market uncertainty and tight credit markets, funds are closing in record numbers. Gates and lockups are more frequent. Fee structures are changing. Regulators and investors are increasing demands for transparency. And for the first time since 2000, fund...

    Provided By Ernst & Young

  • White Papers // Aug 2009

    Business Advisory Services Finance Improvement

    Industry challenges have never been greater for chief financial officers (CFOs). The current market conditions and the pace of regulatory change have all pushed CFOs into a more active role. Today, the role of the CFO has evolved beyond being the director of a support function to being a true...

    Provided By Ernst & Young

  • White Papers // Aug 2009

    The Hedge Fund Disclosure Paradox

    It has long been accepted that risk management is a core competency for generating absolute returns within a hedge fund strategy. Historic performance levels supported the view that expertise in identifying, measuring and managing risk was proprietary. Prior to the downturn, superior performance enabled hedge fund managers to diffuse investor...

    Provided By Ernst & Young

  • White Papers // Aug 2009

    Taming the Market Turmoil: Key Risks and Responses for Asset Managers

    Dealing with the market crisis and its immediate challenges is the top risk for asset managers in 2009. This involves preserving capital and reevaluating risk management capabilities and controls - while maintaining the business. However, other strategic risks warrant the attention of both traditional and alternative asset managers as they...

    Provided By Ernst & Young

  • White Papers // Aug 2009

    In Search of a Silver Bullet for Risk Management

    With government funding of the financial services sector in full swing nearly the world over, all eyes are focused on how financial institutions manage their businesses and control their risks. For the foreseeable future, the industry can expect elevated levels of distrust, scrutiny and regulation. While the campaign to improve...

    Provided By Ernst & Young

  • White Papers // Aug 2009

    Achieving Remarkable Returns: Consider an Investment in Treasury Management

    What's the return on treasury? A large alternative investment manager obtained a partial answer while examining its cash management practices, including overnight investing. A few simple changes to its operating practices are now saving the company millions of dollars annually. And no, it isn't the installation of a whole new...

    Provided By Ernst & Young

  • White Papers // Jul 2009

    IT Must Play a Key Role in Adapting to IFRS

    In late November 2008, the Securities and Exchange Commission (SEC) released for comment its proposed roadmap of the steps required for conversion from US Generally Accepted Accounting Principles (US GAAP) to International Financial Reporting Standards (IFRS). Its release takes closer to a single set of high-quality, globally accepted accounting standards,...

    Provided By Ernst & Young

  • White Papers // Jul 2005

    East Meets West: The Convergence of Western and Traditional Chinese Medicines

    From acupuncture and acupressure to homeopathy, naturopathy, chiropractic, massage therapy, botanicals, and herbal teas and supplements - Western consumers have indicated their desire for less intrusive, more preventive, wellness-focused, and systemic approaches to health care. The paper depicts that to address the innovation and IP protection deficits, the Chinese government...

    Provided By Ernst & Young

  • Presentations // Nov 2003

    Sarbanes Oxley 404

    A recent Act establishes a new, independent board for the accounting industry and creates higher standards for corporate governance and audit committees. The Act ushers in transparency in corporate transactions. The Act has provisions to bring about financial reforms in the corporate sector. It seeks to streamline the role of...

    Provided By Ernst & Young

  • Presentations // Nov 2003

    Sarbanes Oxley 404

    A recent Act establishes a new, independent board for the accounting industry and creates higher standards for corporate governance and audit committees. The Act ushers in transparency in corporate transactions. The Act has provisions to bring about financial reforms in the corporate sector. It seeks to streamline the role of...

    Provided By Ernst & Young

  • White Papers // Jul 2005

    East Meets West: The Convergence of Western and Traditional Chinese Medicines

    From acupuncture and acupressure to homeopathy, naturopathy, chiropractic, massage therapy, botanicals, and herbal teas and supplements - Western consumers have indicated their desire for less intrusive, more preventive, wellness-focused, and systemic approaches to health care. The paper depicts that to address the innovation and IP protection deficits, the Chinese government...

    Provided By Ernst & Young

  • White Papers // Sep 2009

    Adapting to a New Future: Impact of the Credit CARD Act of 2009 on Financial Institutions

    Consistent with the current government focus on enhancing consumer protection, the Credit Card Accountability Responsibility and Disclosure Act of 2009 (Credit CARD Act of 2009) brings sea changes to the credit card industry. Forward-looking financial services institutions are viewing these shifts not as a reactive compliance and operational exercise, but...

    Provided By Ernst & Young

  • White Papers // Aug 2009

    Economic Capital (EC) Meets the Real World

    In the last several months, all have witnessed financial market turmoil at a level unprecedented in the post-Depression era. At the same time, many North American life and non life insurers have been implementing EC methods designed to help manage risk and capita levels. Most commonly, these measures are based...

    Provided By Ernst & Young

  • White Papers // Aug 2009

    Serving the Hedge Fund Industry: Seasoned Professionals for a Time of Change

    Hedge funds are facing a time of unprecedented challenge and opportunity. With market uncertainty and tight credit markets, funds are closing in record numbers. Gates and lockups are more frequent. Fee structures are changing. Regulators and investors are increasing demands for transparency. And for the first time since 2000, fund...

    Provided By Ernst & Young

  • White Papers // Aug 2009

    Business Advisory Services Finance Improvement

    Industry challenges have never been greater for chief financial officers (CFOs). The current market conditions and the pace of regulatory change have all pushed CFOs into a more active role. Today, the role of the CFO has evolved beyond being the director of a support function to being a true...

    Provided By Ernst & Young

  • White Papers // Aug 2009

    Achieving Remarkable Returns: Consider an Investment in Treasury Management

    What's the return on treasury? A large alternative investment manager obtained a partial answer while examining its cash management practices, including overnight investing. A few simple changes to its operating practices are now saving the company millions of dollars annually. And no, it isn't the installation of a whole new...

    Provided By Ernst & Young

  • White Papers // Aug 2009

    The Hedge Fund Disclosure Paradox

    It has long been accepted that risk management is a core competency for generating absolute returns within a hedge fund strategy. Historic performance levels supported the view that expertise in identifying, measuring and managing risk was proprietary. Prior to the downturn, superior performance enabled hedge fund managers to diffuse investor...

    Provided By Ernst & Young

  • White Papers // Aug 2009

    Taming the Market Turmoil: Key Risks and Responses for Asset Managers

    Dealing with the market crisis and its immediate challenges is the top risk for asset managers in 2009. This involves preserving capital and reevaluating risk management capabilities and controls - while maintaining the business. However, other strategic risks warrant the attention of both traditional and alternative asset managers as they...

    Provided By Ernst & Young

  • White Papers // Aug 2009

    In Search of a Silver Bullet for Risk Management

    With government funding of the financial services sector in full swing nearly the world over, all eyes are focused on how financial institutions manage their businesses and control their risks. For the foreseeable future, the industry can expect elevated levels of distrust, scrutiny and regulation. While the campaign to improve...

    Provided By Ernst & Young

  • White Papers // Oct 2009

    Inside IFRS: The Opportunity for Energy IT

    Conversion to International Financial Reporting Standards (IFRS) will likely be the largest single change of accounting policies and procedures ever undertaken by US companies. The move to IFRS may compel companies to make significant changes in business processes and supporting systems beyond the finance function. While the proposed timelines for...

    Provided By Ernst & Young

  • White Papers // Jul 2009

    IT Must Play a Key Role in Adapting to IFRS

    In late November 2008, the Securities and Exchange Commission (SEC) released for comment its proposed roadmap of the steps required for conversion from US Generally Accepted Accounting Principles (US GAAP) to International Financial Reporting Standards (IFRS). Its release takes closer to a single set of high-quality, globally accepted accounting standards,...

    Provided By Ernst & Young

  • White Papers // Apr 2010

    Revenue Recognition On The Sale Of Virtual Goods

    Many online game operators facilitate the sale of virtual goods by incorporating a virtual currency within the online game. Virtual currencies generally are earned either through user actions, progress within the game or purchased for cash. For example, virtual currency can be earned by completing an action for an advertiser...

    Provided By Ernst & Young

  • White Papers // Jul 2010

    Planning For Growth: Customer Reach

    The Planning for growth report is based on further global research - both externally and internally - to try to form an overview of the next three years from the business world's perspective. The results of the research are published in the full Planning for growth report. This was followed...

    Provided By Ernst & Young

  • White Papers // Sep 2010

    What Do The Proposed Lease Accounting Changes Mean For Financial Institutions?

    We believe that the business impact of the proposals on financial institutions will be significant. On one hand, off-balance sheet financing for lessees will no longer be possible. This is likely to result in a reduction in leasing business for financial institutions, as well as changes to lease structures and...

    Provided By Ernst & Young