SEC Reporting Essentials - Climate Disclosures, Non-GAAP Measures, and MD&ACode: 27-SECESSENTIALS

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Course Details

Pages:142
Chapter Overview
This chapter 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.

Learning Objectives
Upon completion of this chapter, you 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
Category: Accounting

Recommended CPE Hours: 8

Level of knowledge: Update

Prerequisite: General understanding of Accounting

Advanced Preparation: None
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