In addition to a brief introduction to the programme, this presentation will cover the regulatory framework of US GAAP, where we discuss where the sources of rules are and who makes the rules for public and private companies and the role of the SEC and the PCAOB.
In addition to the Codification, we will introduce the Conceptual framework. Also we will inform you about the impact of international standards on the US environment.
EY refers to the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.