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Kelen Camehl, CPA
Kelen Camehl is a recognized author and reviewer of CPE courses and has authored nearly 200 CPE credit hours of courses on a range of accounting, auditing, financial reporting, regulatory, and ethics topics.
This instructor has 16 courses »To Access This Course:
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: June 13, 2021
3 Reviews (22 ratings)Reviews
Anonymous
()
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.
Anonymous
(Finance)
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.
Anonymous
(Program Manager - Net Revenue)
No slides, PDF text was very logically laid out though. Covered high points
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 .