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Segment Reporting - A Detailed ReviewCode: 21-SEG2
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Course description and objectives:
This course provides an overview of the accounting and reporting requirements with respect to segment reporting. The accounting and reporting guidance related to segment reporting is prescribed by the Financial Accounting Standards Board (FASB) in ASC Topic 280. This course focuses on topics such as the identification of the chief operating decision maker(CODM), the determination of operating segments, and the determination of reportable segments. This course also provides information on disclosure requirements as well as illustrative examples of segment disclosures for companies in different industries.
After reading the materials, participants will be able to:
- Identify key characteristics of operating segments
- Recognize characteristics of the entity’s chief operating decision maker
- Identify the quantitative thresholds used for reportable segments
- Recognize disclosure requirements for reportable segments as well as entity-wide disclosures
Presentation Method: Self-Study
CPE credit: 2 Hours
Program Level: Update
Advance Preparation: None
Exam expiration date: Participants must submit exams for grading within one year from the date of purchase
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