SEC Reporting Essentials: Climate Disclosures, Non-GAAP Measures, and MD&A
8 Credits: Accounting
$232.00 – $262.00
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Secure Transaction SEC Reporting Essentials: Climate Disclosures, Non-GAAP Measures, and MD&A
Format
Self-Study
Course Level
Overview
CPE Credits
8 Credits: Accounting
Course 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.
Learning Objectives
Upon successful completion of this course, participants will be able to:
- Recognize how the SEC climate-related disclosures have evolved
- Identify types of climate related risks
- Differentiate between Scope 1, 2, and 3 emissions
- Recognize qualitative and quantitative climate-related disclosures
- Identify assurance requirements and compliance dates for different types of entities
Course Specifics
SS124393880
August 19, 2024
There are no prerequisites.
None
196
Compliance Information
CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
Meet The Experts
Kelen is a recognized author and reviewer of CPE courses and has authored over 145 courses (350+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics. Kelen remained involved in CPA exam content development for nearly 10 years and authored more than a thousand multiple choice questions for various sections of the CPA exam. He also serves as an Editorial Advisor for the AICPA’s Journal of Accountancy. Kelen has nearly 20 years of progressive finance and accounting experience. He currently serves as an Accounting Policy Advisor with HP. Prior to HP, he served in multiple …
QAS Self-Study
