David Gonzales

David is a member of Moody’s Accounting Specialist Group where he is dedicated to simplifying complex accounting/financial reporting issues and incorporating them into the ratings process within the global Corporate Finance Group (non-financial companies). Previously, David worked for Ernst & Young and was part of the Technical Accounting Advisory Group as a subject matter specialist overseeing various technical subjects in the Financial Accounting Advisory Group ("EY FAAS"). David helped clients understand the financial statement implications of complex structures, specializing in consolidation matters covered by ASC 810 (and ASU 2015-02). As part of the EY FAAS consolidations team, David also handled related subject matter requests covering business combinations and equity method/joint venture accounting. In addition to a being a subject matter resource in consolidations for EY FAAS, David also handled issues related to employee compensation, including shares-based payments. David often helps companies understand various planned compensation structures from an accounting point of view to help identify and minimize accounting complications prior to implementation of compensation schemes.