0
| Author : | Kelen Camehl, CPA, MBA |
| Course Length : | Pages: 60 ||| Word Count: 25,754 ||| Review Questions: 12 ||| Final Exam Questions: 20 |
| CPE Credits : | 4.0 |
| IRS Credits : | 0 |
| Price : | $35.95 |
| Passing Score : | 70% |
| Course Type: | NASBA QAS - Text - NASBA Registry |
| Technical Designation: | Technical |
| Primary Subject-Field Of Study: | Accounting - Accounting for Course Id 2326 |
| Description : |
On March 6, 2024, the SEC released its long-awaited final rules with respect to climate-related disclosures for public companies. These rules reflected the SEC’s attempt at responding to investors’ demand for more information about climate-related risks while also balancing the costs of implementing the disclosure requirements. This course provides an overview of the climate-related disclosure requirements along with information about when public companies must start including these disclosures in their respective filings. |
| Usage Rank : | 20000 |
| Release : | 2024 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
SEC Considers Mandating Climate Risk Disclosures
|
| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 19-Jun-2024 |
| NASBA Course Declaration : | Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam. |
| Approved Audience : | NASBA QAS - Text - NASBA Registry - 2326 |
| Keywords : | Accounting, SEC, Climate-Related, Disclosures, Deep, Dive, cpe, cpa, online course |
| Learning Objectives : |
Course Learning Objectives Upon completion of this course, you will be able to:
|
| Course Contents : | Chapter 1 - SEC Climate-Related Disclosures - Deep Dive Course Learning Objectives Course Overview Introduction How Did We Get Here? Climate Introduction Review Questions Climate-Related Disclosure Resources The Need for Enhanced/Standardized Climate-Related Disclosures Summary of Climate-Related Disclosures Climate-Related Risks (1) Actual & Potential Impacts of Climate-Related Risks (2) Description of Expenditures from Mitigation/Adaptation Activities (3) Review Questions Transition Plans, Scenario Analysis, & Internal Carbon Prices (4) BOD Oversight of Climate-Related Risks (5) Risk Management Process (6) Targets and Goals (7) Scope 1 & Scope 2 GHG Emissions (8) Attestation Over GHG Emissions Disclosures (9) Review Questions Financial Statement Effects (10, 11, & 12) Financial Impact Metrics Expenditure Effects Financial Estimates and Assumptions Opportunities Financial Statement Disclosure Requirements Inclusion of Disclosures in the Financial Statements (Rule 14-01(a)) Registrants Subject to Climate-Related Disclosure Rules and Affected Forms Compliance Dates Alternatives Considered Review Questions Glossary of Key Terms |
Login/Register