International harmonization of accounting standards for multinational entities

In this work paper we intend to present an overview of the Securities and Exchange Commission (SEC) and the laws and regulations that a publicly held company must follow. The need for regulation has gone hand in hand with the offering of securities to the general public. The ability of companies to raise capital in the stock markets and the hundreds of millions of shares that are traded daily both indicate the SEC’s success in maintaining an effective marketplace for companies issuing securities and for investors seeking capital investments.