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| Author : | Kelen Camehl, CPA, MBA |
| Course Length : | Pages: 21 ||| Word Count: 6793 ||| Review Questions: 4 ||| Final Exam Questions: 5 |
| CPE Credits : | 1.0 |
| IRS Credits : | 0 |
| Price : | $12.95 |
| Passing Score : | 70% |
| Course Type: | NASBA QAS - Text - NASBA Registry |
| Technical Designation: | Technical |
| Primary Subject-Field Of Study: | Accounting - Accounting for Course Id 2536 |
| Description : |
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. |
| Usage Rank : | 20000 |
| Release : | 2025 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Business Segment Reporting
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 15-Apr-2025 |
| 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 - NASBA Registry - 2536 |
| Keywords : | Accounting, Segment, Reporting, Essentials, Practical, Guide, ASC, 280, cpe, cpa, online course |
| Learning Objectives : |
Course Learning Objectives Upon completion of this course, you will be able to:
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| Course Contents : | Chapter 1 - Segment Reporting Essentials - A Practical Guide to ASC 280 Course Learning Objectives Course Overview Introduction Overview of ASC 280 Scope of ASC 280 Operating Segment Determination Review Questions Reportable Segments Illustrative Example Required Disclosures for Reportable Segments Entity Wide Disclosures Conclusion Review Questions Glossary of Key Terms Index |
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