This course provides a general 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 for both reportable segment and entity-wide.

Learning Objectives
  • Identify key characteristics of operating segments and the chief operating decision maker.
  • Identify the quantitative thresholds used for reportable segments.
  • Recognize disclosure requirements for reportable segments as well as entity-wide disclosures.
Last updated/reviewed: August 9, 2023
8 Reviews (32 ratings)

Reviews

4
Anonymous Author
I little difficult since this is just a text based course so no instructions given but the pdf has most of the information you need.
5
Anonymous Author
Glad this course was available as I am about to embark on an assignment for segment reporting and found it helpful.
5
Anonymous Author
Concise and well organized summary text. No slides, but the text document was informative
5
Anonymous Author
Good course on Segment Reporting. Worth the time you spend learning the material.
5
Anonymous Author
All you need to know about what reporting is required for identifiable segments.
4
Anonymous Author
Straightforward, good reference guide for the future. Useful in many ways.
5
Member's Profile
Incredibly easy explanation of ASC 280, Reportable segments and examples
5
Anonymous Author
Simple, concise, and easy-to-understand summary of segment reporting.
Prerequisites
Course Complexity: Foundational

No advanced preparation or prerequisites are required for this course.

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
  Course Overview CPE
Course Syllabus
SUPPORTING MATERIAL
  Segment Reporting BasicsPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam