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"Financial Report":A responsibility of the SEC

來源: 正保會計網(wǎng)校 編輯:小鞠橘桔 2020/12/02 10:42:33  字體:

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Questions 1:

Which of the following best describes a responsibility of the SEC?

A、 Overseeing the Public Companies Accounting Oversight Board (PCAOB)

B 、Prosecuting analysts who disseminate conclusions based on non-material non-public information

C 、Promoting the adoption of global financial reporting standards

Questions 2:

The convergence of global accounting standards has advanced to a degree that the Securities and Exchange Commission in the United States now mandates that foreign private issuers who use IFRS may report under:

A 、US GAAP or under IFRS with a reconciliation to US GAAP.

B、 US GAAP or under IFRS.

C、 US GAAP with voluntary supplemental reporting under IFRS.

View answer resolution
【Answer to question 1】A

【analysis】

A is correct. The SEC is responsible for overseeing the PCAOB under the Sarbanes–Oxley Act of 2002.

B is incorrect. Under mosaic theory, it is not a violation of CFA Institute standards or securities laws to disseminate conclusions based on non-material non-public information in combination with an analysis of public information 

C is incorrect. This is one of the principle objectives of the IFRS Foundation.

【Answer to question 2】B

【analysis】

B is correct. Historically, the Securities and Exchange Commission required reconciliation for foreign private issuers that did not prepare financial statements in accordance with US GAAP. However, the reconciliation requirement was eliminated as of 2008 for companies that prepared their financial statements under IFRS. 

A is incorrect. Although reconciliations were required in the past, they are no longer required. 

C is incorrect. The SEC does not mandate US GAAP as the primary reporting regime for foreign private issuers.

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