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Segment Reporting - A Detailed Review (Course Id 1713)

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Author : Kelen Camehl, CPA, MBA
Status : Production
CPE Credits : 2.0
IRS Credits : 0
Price : $17.95
Passing Score : 70%
Course Type: NASBA QAS - Text - Technical - NASBA Registry
Primary Subject-Field Of Study:

Accounting - Accounting for Course Id 1713

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. 

Usage Rank : 0
Release : 2020
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : Self-Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 30-Sep-2020
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - Text - Technical - NASBA Registry - 1713

Keywords : Accounting, Segment, Reporting, Detailed, Review, cpe, cpa, online course
Learning Objectives :

Course 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
Course Contents :

Chapter 1 - Segment Reporting - A Detailed Review

Course Learning Objectives

Course Overview

Introduction

Overview of ASC 280

Scope of ASC 280

Operating Segment Determination

Reportable Segments

Illustrative Example

Review Questions

Required Disclosures for Reportable Segments

Entity Wide Disclosures

Competitive Harm Considerations

Segment Reporting – Illustrative Examples

Comparison to IFRS 8

Review Questions

Glossary of Key Terms

CPE Accounting Course: https://www.cpethink.com/accounting-cpa-courses
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