Segment Reporting Essentials - A Practical Guide to ASC 280Code: 27-SEGESSENTIALS

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Course Details

Pages: 26
Course Objectives
This course provides an overview of the accounting and reporting requirements with respect to segment reporting as prescribed by 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 specific segment reporting disclosure requirements.

Learning Objectives
Upon completion of this course, you 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
Category: Accounting

Recommended CPE Hours: 1

Level of knowledge: Overview

Prerequisite: General understanding of Accounting

Advanced Preparation: None
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