Financial Services

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Our Thought Gallery

We regularly provide topical research, insights and reports on the key issues facing your business. Our thought leadership comes in many forms, including industry and consumer surveys, regulatory papers, and economic forecasts.



Our Insights


IFRS 9 expected credit loss: making sense of the transition impact
For banks reporting under International Financial Reporting Standards (IFRS), January 1st marked the transition to the IFRS 9 expected credit Read More
IFRS 9 Impairment Banking Survey 2018
Since IFRS 9 came into effect on January 1st this year, we have seen wide-scale transformation to meet the requirements Read More
IBOR transition: a certainty not a choice
Financial services institutions are facing fundamental change as Interbank Offer Rates (IBORs) – including the London Interbank Offered Rate (LIBOR) Read More
Brexit for insurance: implications and options for life and pension firms
With limited time left before Britain formally leaves the EU in March 2019, businesses of all kinds are grappling with Read More
Insurance Accounting Alert, May 2018
IFRS 17 Insurance Contracts (IFRS 17 or the standard) represents a fundamental change to accounting practice for entities issuing insurance Read More
Applying IFRS 17
The International Accounting Standards Board (IASB) issued IFRS17 Insurance Contracts (the standard) in May 2017, effective for annual periods beginning Read More
VAT on HP: Potential Significant Change
AG holds that vehicle hire purchase agreements constitute a single taxable supply On 3 May 2018, Advocate General (AG) Szpunar Read More
Robots join the team
Welcome to the latest publication from EY, where we examine automation, transformation and the future of actuarial work for insurers. Read More
IFRS: Accounting for crypto-assets
Crypto-assets experienced a breakout year in 2017, with Bitcoin and other cryptocurrencies seeing their prices surge as public awareness increased. Read More

Global Regulatory Network Update
Welcome to the newly launched EY Global Regulatory Network briefing, which focuses on some of the key developments shaping our Read More
Brexit: The key issues that asset managers face
Eight key issues that asset managers may face as a result of Brexit Today, the asset management sector is a Read More
Brexit: Issues to consider for wealth managers
Wealth management firms have a specific and vital mandate: to seek optimal returns, in markets across the globe, that best Read More
Extension of QI Certification Deadline
The IRS announced on 22 February 2018 that the deadline for Responsible Officers of Qualified Intermediaries (QIs), Withholding Partnerships (WPs) Read More
GDPR, FATCA and CRS
The introduction of the EU Global Data Protection Regulation “GDPR”, which replaces the existing data protection framework under the EU Read More
Global Forensic Data Analytics Survey 2018
Welcome to the 2017 Global Forensic Data Analytics Survey. In this report, we look at the findings from our latest Read More
The 2018 Global Private Equity Survey
As private equity firms aggressively seek new opportunities to grow their portfolios and their business, they are keenly aware of Read More
The EY IFRS 9 Classification and Measurement (C&M) Banking Survey
As we move adopt IFRS 9, there is a heightened focus on IFRS 9 Classification and Measurement (C&M) requirements of Read More
Global Information Security Survey 2017/2018
Cybersecurity regained: preparing to face cyber attacks – Global Information Security Survey 2017-18 We are pleased to share the findings Read More
On the map with aircraft leasing: A jurisdictional analysis
As we move into 2018, we explore four aircraft leasing regimes worldwide to assist your decision making process for new leasing Read More
The EY outlook for Asset Management in 2018
As we move into a new financial year, the outlook for Wealth & Asset management globally is strong. Currently, we Read More
Dublin hosts conference for 660 EY Financial Services partners
Last month EY's new EMEIA FS regional managing partner Marcel van Loo hosted a conference at the Convention Centre in Read More
Changes impacting aircraft leasing 2018-2022
Welcome to the first of two articles we are launching for the aircraft leasing industry in January 2018. The international tax Read More
FATCA and CRS Update: 5 Key Messages
EY held a breakfast briefing late 2017 where a member of Revenue’s Automatic Exchange of Information team, Deirdre Free, joined Read More
Passive funds on track to exceed active funds by 2027
Exchange Traded Funds are uniquely placed to benefit from the shift to passive and will reach $7.6t globally by the Read More
Understanding and implementing IFRS9
IFRS 9 is effective for annual periods beginning on or after 1 Jan 2018. The standard replaces the existing standard Read More
Brian Hayes MEP: How can the financial services sector prepare for Brexit?
At a recent Brussels Briefing on Brexit at EY in Dublin, Brian Hayes MEP called for a transitional period that Read More
How banks can join the platform economy
This is an edited version of a paper by Imran Gulamhuseinwala, Global Fintech Leader at EY, originally published for the 2017 Read More
The EY Global ETF Report 2017: Reshaping around the investor
EY is proud to launch our fifth annual global study of exchange-traded funds (ETFs). Despite persistent economic and political volatility, Read More
Country-by-Country Reporting: Filing extension granted by Irish Revenue
On Friday 24 November the Irish Revenue published an eBrief (eBrief No. 107/17) stating that "Due to the late availability Read More
Cyber simulations: The key to solid crisis management planning
Cyber risk is arguably today’s predominant business issue, commanding attention from commercial organisations, the media, regulators and worldwide governments alike. Read More
Culture Counts: Paying for the culture the bank wants to achieve
Risk-taking is the essence of banking. A good risk culture is one that manages risk correctly from the perspective of Read More
Brexit timeline: the path from here to 2022
It has been almost 18 months since the United  Kingdom (UK) voted to leave the European Union (EU). Having submitted Read More
Impact of IFRS 17 on insurance: data, systems and processes
An unprecedented wave of new reporting and regulatory requirements are driving changes that are significantly impacting the way insurers manage Read More
In a future where data is everywhere, who will keep it out of the wrong hands?
With less than 7 months to go to the GDPR deadline of 25th May 2018, we asked insurance companies operating Read More
Tracking funds in an ever-changing environment
In light of a variety of regulatory, tax and accounting developments, the competitiveness of index funds in Europe may face Read More
Synge Street’s little surfers learn to ride the web with CybersafeIreland & EY
EY celebrated the launch of their sponsorship of CyberSafeIreland with a visit to Bunscoil Sancta Maria on Synge Street on Read More
The £7trillion question: An FCA Market Study
The FCA regulates a market with over £7 trillion of assets under management, making it the second largest market in Read More
The future of tax: Robotic Process Automation
Today, humans are the typical vehicle to move data across platforms. Around the time of tax deadlines, teams whose time Read More
Bank risk management: a revolution in all but name
The banking industry has been transforming the way it manages risk. Over the last seven years, EY, in collaboration with Read More
Banking Union: navigating through Europe’s shifting landscape of bank supervision
In November 2014, banks across the Eurozone entered a new world. Barely recovered from the financial crisis, they found themselves Read More
How to thrive in the new regulatory age
Banking is being reshaped by technological innovation and growing regulatory demands, giving rise to an opportunity for disruptive innovation. New players Read More
The EY IFRS 9 Impairment Survey 2017
As 1 January 2018 quickly approaches banks are working extremely hard to get ready for a whole new world of Read More
The changing shape of Irish retail banking in a digital world
With the proliferation of fintech companies and innovation in the financial services industry, EY's Niall Corrigan says there is a Read More
IFRS 17 and European insurers: What are the implications?
The implementation of IFRS 17 Insurance Contracts for periods commencing on or after 1 January 2021 represents the most significant Read More
Brexit: If you haven’t started yet, you may already be running late
There are a number of important things financial institutions need to know about establishing in Ireland in the wake of Read More
Knowing the “why”: analysing customer behaviour
This article originally appeared on The Alwin Club, courtesy of Kevin Koenig, EY Partner, David Bassi Executive Director at EY and Franck Chevalier, EY Partner  The Read More
The macroeconomic outlook: Improved profit for global banks in 1Q 2017
The Macro Economic Outlook Financial performance in 1Q 2017 generally improved from 1Q 2016, however, results were somewhat flattered by Read More
“NotPetya” ramsomware – the new normal, or not really what it seems?
For the second time in as many months we are seeing a large-scale cyber-attack campaign which is impacting businesses globally. Read More
The race is on: Can Dublin win post-Brexit business?
As Dublin vies with Luxembourg, Frankfurt and Paris to woo bankers, insurers and fund managers from London as the UK Read More
EY Fraud Survey 2017 – Human Instinct and Machine Logic meet
We are delighted to share with you the findings of EY Fraud Survey 2017: Human Instinct, Machine Logic - which do Read More
Tax Alert: OECD and HMRC Tax Evasion Enforcement
There continues to be strong political commitment globally to tackle tax evasion.  Earlier this month, the OECD announced the opening Read More
Cyber Alert: Are you at risk?
With so much noise around cyber security and guidance on mitigating against these cyber risks coming from every corner – Read More
WannaCry: The latest evolution of Ransomware
While the reporting of cyber crime events in the media has seen a marked increase in the last 5 years, the latest Ransomware incident titled WannaCry, Read More
Global tax points for insurers
I am pleased to launch the latest edition of Global tax points for insurers, the EY newsletter which provides you Read More
Global Banking Outlook 2017: Uncertainty is no excuse for inaction
The year ahead is one of uncertainty for banks globally, but given the expectation of shareholders and even regulators, uncertainty Read More
Tax Alert: Securitisation Entities (March 2017)
Update to the Tax notification requirements for Section 110 securitisation entities The Finance Act 2016 introduced changes to the way Read More
Global Insurance CFO Survey 2017
Welcome to the Global Insurance CFO Survey 2017.  Over the last 12 months, we conducted our largest-ever survey of CFOs Read More
‘Sheer audacity’ of cyber attacks pose increased risk to Irish businesses
Growing in frequency, sophistication and sheer audacity, cyber attacks pose an increasing threat to Irish organisations. But many executives and Read More
Tax transparency momentum to accelerate in 2017
There is no doubt that the world is definitely walking towards full tax transparency. Although tax transparency regimes are not Read More
Customer Tax Operations and Reporting
Given the increased scrutiny on tax matters, now more than ever is the time to ensure compliance with US and Read More
Country by Country Reporting for Financial Services Organisations
Certain financial entities will be familiar with country by country reporting for the purposes of Capital Requirements Directive IV (CRD Read More
Cyber Resilience: Global Information Security Survey 2016
I am delighted to share EY’s flagship thought leadership report Path to Cyber Resilience: Sense, resist, react.  Our report, now Read More
VAT Alert – VAT treatment of payment-related services
VAT Alert: On 26 May 2016, the Court of Justice of the European Union (CJEU) released its judgments in two Read More
CEO Fraud – An ancient attack with a new dimension
Confidence-based CEO fraud has been around for decades, maybe even centuries, so why is it a new headline? Recent headlines Read More
Tax Alert – ECOFIN reaches political agreement on anti-tax avoidance directive (ATAD)
There has been a recent development in the EU tax law, the EU anti-tax avoidance directive (“ATAD”).  While the development Read More
Global Tax Update – Brazil tax update for Irish lessors
Brazil amends regulations related to taxation of capital gains earned by nonresidents and cross-border payments related to rental or lease Read More
Exhange Traded Funds growth continues its march—but how can the industry sustain this?
With 22 consecutive months of growth and a summer of record highs, momentum continues in the ETF industry—investors’ global trend Read More
As consumers become more sophisticated – can today’s banks remain relevant?
The rate of innovation and disruption across the financial services industry continues to challenge banks as they struggle to keep Read More
Tax Alert: New Tax Regime proposed for Irish Real Estate Funds
Further changes to draft legislation at Report Stage of Finance Bill Irish Real Estate Funds Tax Changes - Latest With Read More
Get ready for robots
Welcome to our new report 'Get ready for robots - Why planning makes the difference between success and disappointment', and Read More
Global Tax Points for Insurers
Welcome to the latest edition of Global tax points for insurers, the EY newsletter which provides you with news on current Read More
Tax Alert: Section 110 entities (Nov 2016)
Major change to the notification requirements for S110 entities Background The recently published Finance Bill 2016 announced changes to the Read More
Irish Tax Alert – Irish funds to suffer increased Brazilian withholding tax
Irish funds invested in Brazil will suffer increased rates of Brazilian withholding tax on payments of income and gains made Read More
Global ETF Survey 2016: Integrated innovation – the key to sustainable growth
The ETF industry continues to extend its stunning track record of expansion.  We expect strong growth in ETF assets to Read More
Global Consumer Banking Survey 2016
The rate of innovation and disruption across the financial services industry continues to challenge banks as they struggle to keep Read More
How companies can stay ahead of evolving cyber threats
In this article originally published in Finance Dublin in September 2016, Simon Collins, EY Director of Cybersecurity, explores how companies can Read More
Managers optimistic on funds growth
EY’s Lisa Kealy analyses the results of an EY Survey which shows regulated funds are entering a period of strong Read More
European Insurance Outlook 2015
Analysing the European Insurance Outlook 2015 Insurers face many challenges this year including soft pricing conditions and tight profit margins.  Read More
Global regulatory network executive briefing
Proposed changes to the Basel capital framework — 2016, rush for the finish line? The Basel Committee of Banking Supervision Read More
EY’s 14th Global Fraud Survey
EY’s 14th Global Fraud Survey, ‘Corporate misconduct – individual consequences’, provides new insights on the perception of fraud, bribery and Read More
Finance Dublin – IFRS 9 Financial Instruments
The International Accounting Standards Board (IASB) completed the final element of its comprehensive response to the financial crisis with the Read More
The Future of Banking in Europe
We are pleased to share our latest Bank Governance Leadership Network (BGLN) ViewPoint titled, The future of banking in Europe: regulation, supervision Read More
European Banking Barometer 2016
We are delighted to provide our latest European Banking Barometer report.  For the first time we included a number of Read More
ICE – A new way to measure customer experience for banks
Delivering better customer experience has become a key priority for most European retail banks in recent years. As we examined Read More
Asian ETF industry – Ireland’s opportunity
The Asian ETF industry – Ireland’s opportunity to educate and engage Having just returned from a whirlwind tour of Asia, Read More
Cybersecurity — 5 key areas WAMs need to strengthen
As many organisations have learned – often the hard way – it’s less a question of if or even when Read More
Fraud and corruption – the easy option for growth?
Fraud Survey 2015 Fraud and corruption - the easy option for growth? EY’s 14th EMEIA Fraud Survey has found that Read More
Mobile apps set to be UK’s number one way to bank
Contributed to by EY, The Way We Bank Now: World of Change report released by the BAA (British Bankers' Association) Read More
Mutual recognition of funds between Hong Kong and mainland China
On 22 May 2015, the securities and futures commission of Hong Kong (SFC) and the China securities regulatory commission (CSRC) Read More
Introduction to UCITS for US Asset Managers
With the first implementation of the Undertakings for Collective Investment in Transferable Securities (UCITS) legislation, the entire European continent has Read More
European Banking Barometer 2015
European Banking Barometer 2015 - Reflecting a challenged industry Our sixth European Banking Barometer shows that the broad-based optimism about Read More
Nine key drivers of change – global wealth & asset management industry
Tumultuous change may be in store for the global wealth and asset management industry in the year ahead. Shifting interest Read More
Are you ready? FATCA Reporting, Audit Readiness and CRS Preparation
Automatic Exchange of Information Update: FATCA Reporting, Audit Readiness and CRS Preparation FATCA has been live for almost one year!  Read More
Frequent communication is key to building customers trust!
Ireland has bucked the trend as 54% of Irish respondents polled by EY’s Global Consumer Insurance Survey 2014 claimed to have Read More
Applying IFRS 9
In July 2014, the International Accounting Standards Board (IASB) issued the final version of IFRS 9 Financial Instruments (IFRS 9, Read More
Shifting strategies in hedge fund industry
As asset growth in traditional hedge funds from institutional investors continues to slow, hedge fund managers are pinning their hopes Read More
Cyber threats will continue to multiply
Our 17th Global Information Security Survey has just been published. It polled 1825 executives in over 60 countries, including Ireland. This Read More
The history and context of the Irish corporate tax system
This report, entitled "The history and international context of the Irish corporate tax system" is one of eight reports comprising Read More
Global ETF Survey 2014
In this year’s survey we capture the views and opinions of over 60 leading promoters, investors, market makers and service Read More
Global Insurance CFO survey 2014
In the first half of 2014, EY conducted a survey of 35 global insurance companies, comprising life, non-life and multi-line Read More
ETF’s – the strive for operational efficiency
Asset managers around the world are putting unprecedented effort into developing robust enterprise-wide investment operations. The industry’s post-crisis push for Read More
Risk management is changing – Act now
Risk management cannot operate as it is. Radical changes are needed to ensure efficiency and reduce costs. It is time Read More
First movers to benefit in changing market structures
In an article first published in Finance Dublin's August 2014 issue, Brian Binchy, MiFID II Solution Leader, and Shiela Nicoll, Read More
European Banking Barometer – 2013
Our recent survey of European banks highlights a number of areas of concern that have very direct relevance to the Read More
Wealth & Asset Management Reform – MiFID II
The markets in Financial Instruments Directives (MiFID II) is set to introduce fundamental changes to the distribution of wealth and Read More
EY Solvency II Survey 2014 Presentation
Solvency II is progressing toward implementation on 1 January 2016 though, in general, insurers are more realistic about their current Read More
Indirect Tax in 2014
Developments in VAT, GST, excise, customs duties and other indirect taxes are shaping the global tax landscape and governments are Read More
Cybercrime – the fight against it
As technology marches forward, new, more complex cyber risks emerge, threatening significant harm to an organisation’s brand and business success Read More
Consumer banking survey 2014
After a number of years of sharp decline, confidence in the global banking industry is on the rise,  trust in Read More
Making finance a game changer
Our latest piece of EMEIA Insurance thought leadership 'Making finance a game changer - the 2020 insurance challenge' was exclusively Read More
Speciality – Issue II
Welcome to our latest edition of Specialty — our main publication for specialty insurers and reinsurers globally. In our last Read More
Optimising and balancing corporate agility for insurers
Linking formalised risk management activity with strategy continues to be a challenge for organisations in both planning and implementation. Although Read More

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