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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: August 18, 2023
11 Reviews (49 ratings)

Reviews

5
Anonymous Author
The course was a comprehensive overview of segment reporting requirements together with good examples.

4
Anonymous Author
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.

4
Anonymous Author
Fairly crisp overview of segment reporting disclosures. Good refresher of reportable segments vs all other segments, including threshold guidance. Emphasizes the importance of identifying the Chief Operating Decision Maker (CODM). No video, but outline seemed sufficient for digesting material.

4
Member's Profile
Kelen's publication on Segment Reporting was straightforward and clear. It would be better if he added some audio / visuals to his presentation, but this was satisfactory.

5
Anonymous Author
Really good course on reportable segments, especially key in knowing what disclosures are required.

4
Member's Profile
This was a helpful overview of segment reporting. Thank you for providing this resource.

5
Anonymous Author
Good overview of IFRS 8 and ASC 280 as they apply to operating segments. Very helpful.

5
Anonymous Author
No slides, PDF text was very logically laid out though. Covered high points

5
Anonymous Author
Kelen's text based courses are highly preferable to the recorded courses.

5
Member's Profile
Lots of useful information. Very well organized and clearly presented.

5
Member's Profile
Appropriate amount of depth that was more than surface level.

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 .
Instructor for this course
Course Syllabus
SUPPORTING MATERIAL
  Segment Reporting - A Detailed ReviewPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam