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Course No: 151121

Segment Reporting - A Detailed Review

$25

  • Credits: 2.0
  • Program level: Overview
  • Prerequisites: None
  • Advance preparation::

Field of Study: Accounting

Course Description

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.

Learning objectives

  • a:2:{i:0;s:51:"Identify key characteristics of operating segments.";i:1;s:75:"Recognize characteristics of the entity’s chief operating decision maker.";}
  • a:2:{i:0;s:66:"Identify the quantitative thresholds used for reportable segments.";i:1;s:93:"Recognize disclosure requirements for reportable segments as well as entity-wide disclosures.";}

Course Material: Online Material

Type of delivery method: QAS Self-study

Final examination expiration date:

The program participant will have one year from the date of purchase to complete the course and final examination.

We are Register with

Web CPE is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.

Web CPE is registered with the IRS to provide Continuing Education (CE) programs to the Enrolled Agents and other tax return practitioners.

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