1.28 - Today's Topic Financial Accounting Information for...

Info icon This preview shows pages 1–5. Sign up to view the full content.

View Full Document Right Arrow Icon
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
Image of page 1

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full Document Right Arrow Icon
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 SEC/FASB
Image of page 2
Fig 45 Securities and Exchange Commission (SEC) Created by Securities & Exchange Act of 1934 To enforce the Securities Act of 1933 Ensure “Full and fair Disclosure ” Regulates accounting & auditing Financial Accounting Standards Board (FASB) Public Company Accounting Oversight Board (PCAOB) Publicly-traded companies only
Image of page 3

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full Document Right Arrow Icon
Fig 46 SEC Business Reporting 10-K (Annually) Company descriptions
Image of page 4
Image of page 5
This is the end of the preview. Sign up to access the rest of the document.

{[ snackBarMessage ]}

What students are saying

  • Left Quote Icon

    As a current student on this bumpy collegiate pathway, I stumbled upon Course Hero, where I can find study resources for nearly all my courses, get online help from tutors 24/7, and even share my old projects, papers, and lecture notes with other students.

    Student Picture

    Kiran Temple University Fox School of Business ‘17, Course Hero Intern

  • Left Quote Icon

    I cannot even describe how much Course Hero helped me this summer. It’s truly become something I can always rely on and help me. In the end, I was not only able to survive summer classes, but I was able to thrive thanks to Course Hero.

    Student Picture

    Dana University of Pennsylvania ‘17, Course Hero Intern

  • Left Quote Icon

    The ability to access any university’s resources through Course Hero proved invaluable in my case. I was behind on Tulane coursework and actually used UCLA’s materials to help me move forward and get everything together on time.

    Student Picture

    Jill Tulane University ‘16, Course Hero Intern