What is the relationship between the Securities and Exchange Commission and accounting standard setting in the United States?

A. The SEC requires all companies listed on an exchange to submit their financial statements to the SEC.
B. The SEC coordinates with the FASB in establishing accounting standards.
C. The SEC has a mandate to establish accounting standards for corporations listed in the U.S. capital markets.
D. The SEC reviews financial statements for compliance with U.S. GAAP or IFRS.


Answer: C

Sociology

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