Global Accounting and Auditing Information - EY

1 Global Accounting and Auditing Information Tool (GAAIT) Your single online resource for understanding major GAAP frameworks from around the world Global Accounting and Auditing Information Tool (GAAIT) GAAIT, the Global Accounting and Auditing Information Tool, is a single, Global online resource for Accounting and Auditing standards and ernst & young interpretive guidance relating to US GAAP, IFRS and other GAAP systems. GAAIT Client Edition is available exclusively through the ernst & young Client Portal. What type of content does GAAIT include? GAAIT Client Edition includes the following channels, each available for a separate annual subscription fee: United States: Accounting and Auditing (A&A) Standards and ernst & young Analysis (includes ernst & young Accounting Manual, ernst & young SEC Manual, disclosure checklists), FASB Codifi cation, AICPA pronouncements, SEC rules and regulations IFRS: ernst & young s International GAAP book, thought leadership publications, complete set of International Financial Reporting Standards (IFRS) and exposure drafts Canada: A&A Standards and ernst & young Analysis (includes CICA Standards and guidance, ernst & young guidance) Netherlands: A&A Standards and ernst & young Analysis (includes the ernst & young Netherlands Accounting handbook and an IFRS-Dutch GAAP comparison) Chile.

2 Normativa de Contabilidad y Auditor a Chilena y An lisis de ernst & young , IFRS Handbook (Chilean A&A and ernst & young Analysis, IFRS Handbook)GAAIT s online subscription menu allows you to browse the options and select either a 30-day trial or a one-year subscription. GAAIT annual subscription rates The pricing schedules on the following pages include local country currency for the related content channel and US dollar equivalent. Terms and conditions Renewals All subscriptions renew annually. The renewal date is based on your company s initial date of subscription. Additional subscriptions by other individuals within your company, subsequent to your company s renewal date, are prorated accordingly. Renewal period The renewal period starts 60 days prior to the renewal date and concludes at the renewal date. During the renewal period, you will be prompted to renew, modify or cancel your subscriptions each time you visit GAAIT.

3 Additional reminders are sent via email. Failure to click the renew prompt will cause your subscription to expire at the end of its one-year term; no renewal invoice will be sent in the case of an expired subscription. Even if you allow your subscription to expire, you will retain access to the GAAIT subscriptions page (menu), which you may use to restart a subscription at any time. Renewal invoice Sixty days prior to the renewal date, a preview of your upcoming renewal invoice will be sent to you or to your company s designated billing contact. That preview will list your company s registered users, subscriptions and renewal charges. You (or your billing contact) are encouraged to use that preview invoice to review your current subscribers and to add or remove users from the site. (Please visit us at to add or remove users from GAAIT.) Payments Payments are due 30 days after the invoice date.

4 Failure to pay an invoice in a timely manner may result in service disruption and/or cancellation. 1 Global Accounting and Auditing Information Tool (GAAIT)United States Accounting and Auditing (A&A) Standards and ernst & young Analysis The US A&A Standards and ernst & young Analysis subscription is the principal reference source for US GAAP, including ernst & young interpretive guidance, authoritative literature and integrated online disclosure checklists. Key content areas include: ernst & young Accounting Manual (including complete archive of Financial Reporting Developments booklets) SEC manual Employee Benefi t Plan manual Disclosure checklists Final and proposed literature FASB: Accounting Standards Codifi cation, Pre-Codifi cation Standards EITF Abstracts (1984 to present) SEC rules and regulations PCAOB rules and proposals AICPA A&A guides, technical practice aids and more Available with your United States channel subscription: interactive online GAAP checklist The ernst & young Online GAAP Checklist allows you to streamline checklist preparation and review.

5 Using the tool, you can complete a checklist (as well as add comments), share the draft document with others, fi nalize it (prevent further edits) and download it in PDF. The tool also features hundreds of hyperlinks to the authoritative literature. US $Euro Incremental chargeTotal priceIncremental chargeTotal price1-10 usersBase price$1,995 Base price 1,60011-20 users$1,995$3,990 1,600 3,20021-30 users$1,995$5,985 1,600 4,80031-40 users$1,995$7,980 1,600 6,40041-50 users$1,995$9,975 1,600 8,00051+by arrangementUS $Incremental chargeTotal price1-10 usersBase price$49511-20 users$495$99021-30 users$495$1,48531-40 users$495$1,98041-50 users$495$2,47551+by arrangementAnnual subscription rates United States A&A Standards and ernst & young Analysis United States Governmental Accounting Standards Board (GASB) supplement Note: GAAIT subscriptions are sold in 10-user packages.

6 Global Accounting and Auditing Information Tool (GAAIT)2 International GAAP online The International GAAP subscription provides full text of ernst & young s International GAAP book, which explains IFRS, sets it in a relevant business context and provides insights into how complex practical issues should be resolved in the real world of Global fi nancial reporting. Key content areas include: Complete IFRS standards (including downloads of the previous years bound volumes) Illustrative fi nancial statements (Good Group series) Archive of ernst & young s thought leadership and other publications available at International GAAP Disclosure Checklist Online tool Featuring version control, sophisticated fi ltering and views, secure transfer, progress reports, and downloads Desktop tool Containing many of the online tool s features, but for use in disconnected environment Euro British US $Incremental chargeTotal priceIncremental chargeTotal priceIncremental chargeTotal price1-10 usersBase price 640 Base price 550 Base price$79511-20 users 640 1,280 550 1,100$795$1,59021-30 users 640 1,920 550 1,650$795$2,38531-40 users 640 2,560 550 2,200$795$3,18041-50 users 640 3,200 550 2,750$795$3,97551+by arrangementAnnual subscription rates International GAAP onlineNote: GAAIT subscriptions are sold in 10-user packages.

7 3 Global Accounting and Auditing Information Tool (GAAIT)Canada Accounting and Auditing Standards and ernst & young Analysis An indispensable research tool for keeping current on the standards set by the CICA, IASB, IIROC and Canadian securities regulators. Key content areas include: CICA Standards and Guidance Collection: Accounting handbook, assurance handbook, public sector Accounting handbook, criteria of control board guidance, management s discussion and analysis, Financial Reporting in Canada under IFRS (FRIC/IFRS) Canadian Securities Reporter: Provincial securities legislation; securities commission rules, policies and notices; annual disclosure checklist IASB: International fi nancial reporting standards, interpretations, exposure drafts, implementation guidance Investment Industry Regulatory Organization of Canada (IIROC): Dealer member rules, rules of practice and procedure ernst & young interpretive guidance Interactive online GAAP checklists Annual subscription rates Canada A&A Standards and ernst & young Analysis Canadian $Euro US $Incremental chargeTotal priceIncremental chargeTotal priceIncremental chargeTotal price1 userBase price$1,780 Base price 1,440 Base price$1,7802 users$1,125$2,905 900 2,340$1,125$2,9053 users$1,125$4,030 900 3,240$1,125$4,0304-10 users$3,470$7,500 2,820 6,060$3,470$7,50011-20 users$2,500$10,000 2,020 8,080$2,500$10,00021-50 users$5,000$15,000 4,035 12,115$5,000$15,00051-100 users$5,000$20,000 4,035 16,150$5,000$20,000100+by arrangementGlobal Accounting and Auditing Information Tool (GAAIT)

8 4 Netherlands ernst & young Handbook Jaarrekening and IFRS-Dutch GAAP Comparison The Netherlands ernst & young Handbook 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: ernst & young Handbook Jaarrekening (in Dutch only): A key resource for Dutch GAAP that assists entities required to report under Dutch Accounting legislation and regulations. It provides guidance on Accounting principles and fi nancial statement presentation, with reference to corresponding IFRS. 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 fi nancial statements prepared on the basis of Dutch legislation and regulations and those prepared in accordance with IFRS.

9 Annual subscription allowing 1-10 users: 400/US$495 Chile Normativa de Contabilidad y Auditor a Chilena y An lisis de ernst & young , IFRS Handbook (Chilean A&A and ernst & young Analysis, IFRS Handbook) El contenido clave incluye: La Normativa de Contabilidad y Auditor a Chilena y An lisis de ernst & young , IFRS Handbook incluye un an lisis comprehensivo de NIIF por nuestro IFRS Handbook, todas las normas emitidas por el IASB y tambi n por el Colegio de Contadores de Chile. Este canal tambi n incluye todos los emisiones por las superintendencias chilenas: de la SVS, SBIF y SSalud. (English: This subscription includes detailed analysis and insight into IFRS through our IFRS Handbook, as well as all of the IFRS standards issued by the IASB and by the Colegio de Contadores de Chile. It also includes all the issuances by the local superintendencies: the SVS, SBIF, SAFP and SSalud.)

10 Annual subscription allowing 1-10 users: 12 UF 5 Global Accounting and Auditing Information Tool (GAAIT) ernst & YoungAssurance | Tax | Transactions | AdvisoryAbout ernst & YoungErnst & young is a Global leader in assurance, tax, transaction and advisory services. Worldwide, our 167,000 people are united by our shared values and an unwavering commitment to quality. We make a difference by helping our people, our clients and our wider communities achieve their & young refers to the Global organization of member firms of ernst & young Global Limited, each of which is a separate legal & young Global Limited, a UK company limited by guarantee, does not provide services to clients. For more Information about our organization, please visit & young LLP is a client-serving member firm of ernst & young Global Limited operating in the US. 2013 ernst & young Rights no. AU14341301-1005339ED No