CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

Segment Reporting - A Detailed View

Icon_Self-Study
Self-Study
Icon_Level
Overview
Credits
CPE Credits
2 Credits: Accounting

Course Description

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

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 as well as entity-wide disclosures

Course Specifics

Course ID
1203534
Original Release Date
September 10, 2020
Number of Pages
55
Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220

Course Instructor

Kelen Camehl Headshot
Kelen Camehl, CPA, MBA

Kelen is a CPA with over 15 years of progressive finance and accounting experience. He currently serves as an Accounting Policy Advisor with HP, Inc. in Budapest, Hungary and previously served as a Senior Accounting Policy Manager for the company in Houston, TX (relocated in 2018 due to spousal expat assignment). Prior to HP, he served in multiple accounting roles in the oil & gas industry with ConocoPhillips including technical accounting policy, SOX compliance, and internal audit. He also gained public accounting experience with PricewaterhouseCoopers, working with various clients in the energy, electric, power, gas, and utility sectors. Kelen is …

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Segment Reporting - A Detailed View

Expert Instructors
Format
CPE CREDITS
2 Credits: Accounting

$58.00$78.00

Clear
Icon_Self-Study
Self-Study
Icon_Level
Overview
Credits
CPE Credits
2 Credits: Accounting

Course Description

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

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 as well as entity-wide disclosures

Course Specifics

Course ID
1203534
Original Release Date
September 10, 2020
Number of Pages
55
Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220

Course Instructor

Kelen Camehl Headshot
Kelen Camehl, CPA, MBA

Kelen is a CPA with over 15 years of progressive finance and accounting experience. He currently serves as an Accounting Policy Advisor with HP, Inc. in Budapest, Hungary and previously served as a Senior Accounting Policy Manager for the company in Houston, TX (relocated in 2018 due to spousal expat assignment). Prior to HP, he served in multiple accounting roles in the oil & gas industry with ConocoPhillips including technical accounting policy, SOX compliance, and internal audit. He also gained public accounting experience with PricewaterhouseCoopers, working with various clients in the energy, electric, power, gas, and utility sectors. Kelen is …

Kelen Camehl, CPA, MBA Read More »

Segment Reporting - A Detailed View

Expert Instructors
Format
CPE CREDITS
2 Credits: Accounting

$58.00$78.00

Clear