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Segment Reporting Essentials - A Practical Guide to ASC 280 (Course Id 2536)

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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

Accounting, Segment, Reporting, Essentials, Practical, Guide, ASC, 280, cpe, cpa, online course
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 : 25000
Release : 2025
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
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:
  • 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

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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