Author(s)
Kelen F. Camehl, CPA, MBA

Publisher:
AICPA

    Credit Info
  • NASBA Field of Study

  • Format

    On demand

  • Level

  • CPE Credit

    0

  • Course acronym

  • Prerequisites

  • Course duration

    1 Hour

Regulatory Environment for Financial Reporting

In this course, you will learn about the conditions within the U.S. business environment that led to regulation, review key elements of regulation and explore the details of the standard setting process. You will also learn about the organizations involved in the standard-setting process, such as the Financial Accounting Standards Board (FASB), the Securities and Exchange Commission (SEC) and the International Accounting Standards Board (IASB).
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Topics discussed

• The U.S. regulatory environment
• The U.S. standard setting process

Learning objectives

• Recognize the key drivers for regulation within the U.S. business environment
• Identify key elements of U.S. regulation
• Recall the standard-setting process
• Identify standard-setting organizations
• Understand current and periodic reporting requirements

Who will it benefit?

Accounting and finance professionals who work for enterprises required to comply with U.S. GAAP or are interested in understanding U.S. accounting fundamentals.