U.S. GAAP: Regulatory Environment for Financial Reporting

Instructor: Kelen Camehl, CPA, MBA

Format

Course - Online

Duration

1 hour

Learn about the conditions within the U.S. business environment that led to regulation and the standard setting process.

Learning outcomes

Recognise 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 organisations
Understand current and periodic reporting requirements

£29.00 (CIMA members only)

£39.00

VAT calculated on checkout

Product information

Overview

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 organisations 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).

This course is included in the U.S. GAAP Fundamentals for Finance Professionals Certificate.

Topics discussed:

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

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

Please note: This course is not designed for CPAs or individuals pursuing the CPA licensure pathway.