Gain an understanding of the concept of a regulatory environment and the need for financial reporting.
Learning Objectives
Identify the major regulators and the need for regulation of financial reporting.;Identify other regulatory bodies and their roles in the standard-setting process.;Identify the need for and approaches to corporate governance.;Identify the need for and types of internal controls.
Major Topics
Major regulators;Other influencing bodies and considerations in the regulatory environment;Corporate governance principles;Internal control
