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829ST - Today's Topic Financial Accounting Information for...

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Today’s Topic PLEASE TURN OFF CELL PHONES Financial Accounting Information for investor decision-making in accountability situations This class will: Identify regulatory bodies that govern financial accounting  information in the US Describe aspects of the regulation
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Fig 44 Private Sector Governance - Relevance Internal Control Management Employee Internal Auditor Stockholder External Auditor Public; Stock Market Measurement Rules & Oversight: Audit Committee Board of Directors Corporate Entity (Corporate Governance) Social Corporate Governance Relevant
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Fig 45 Securities and Exchange Commission (SEC) Created by Securities & Exchange Act of 1934 To enforce the Securities Act of 1933 Ensure “ Regulates accounting & auditing Financial Accounting Standards Board (FASB) Public Company Accounting Oversight Board (PCAOB) Publicly-traded companies only
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Fig 46 SEC Business Reporting (Annually) Company descriptions
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