Segment Reporting – A Detailed Review

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

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 as well as entity-wide disclosures

        Revision Date:  12/20/2023

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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