Impact of Climate Risk on the Financial Statements

1.5

Total CPE

Tuition
$80.00

Approximate Length
01:30:00

Course Number
21-WB-117-WC

1.5

Total CPE

Tuition
$80.00

Approximate Length
01:30:00

Course Number
21-WB-117-WC

Course Details

In this course, KPMG professionals discuss how climate change risks (e.g., physical and transition) can affect the financial statements.

Topics include:

types of climate risk
how climate risk manifests in different industries
impact of climate risk on financial position and financial performance
application of specific U.S. GAAP standards in accounting for and disclosing climate risk
potential standard-setting developments.

By the end of this course, participants should be able to:

identify how climate change risks, including physical and transition risks, can affect the financial statements.

Note: This course is based on a live webcast that took place on September 13, 2021.

Note: This course references data and sources that were available at the time of development. Please visit the Financial Reporting View website for the most up-to-date guidance and insights on ESG Reporting.

Keywords: ESG, Climate Risk, Financial Statements, ASC 360, ASC 205, ASC 450, ASC 815, Accounting

Other Details

Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program.

NASBA Delivery Type: Self-Study

Advance Preparation: There is no advance preparation for this course.

Pre-requisites: There are no pre-requisites for this course.

This course is mobile-compatible.

Level of Knowledge: Basic
Field of Study: Accounting - 1.5
Delivery Method: Web Based Self Study