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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

  • 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.
Last updated/reviewed: October 25, 2020

Prerequisites

Course Complexity: Intermediate

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 .
Course Syllabus
SUPPORTING MATERIAL
  PDFSegment Reporting - A Detailed Review
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM