Description
This course offers a comprehensive overview of key SEC regulations, combining insights from three critical areas.
Chapter 1 covers the SEC’s recent final rules on climate-related disclosures for public companies, released on March 6, 2024, addressing the balance between investor demands for transparency and implementation costs.
Chapter 2 explores the hot topic of non-GAAP financial measures, emphasizing compliance with SEC and FASB guidelines, supported by comment letter analysis from the Big 4 accounting firms.
Chapter 3 explores the management’s discussion and analysis (MD&A) section of financial statements, detailing SEC regulatory requirements and common issues highlighted in their frequent comment letters. Together, these chapters provide essential knowledge for navigating the evolving landscape of SEC regulations.
