QAS Self-Study
Overview
CPE Credits
1 Credits: Accounting
Course Description
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
Upon completion of this course, you will be able to:
- Identify key characteristics of operating segments and the chief operating decision maker;
- Identify the quantitative thresholds used for reportable segments; and
- Recognize disclosure requirements for reportable segments as well as entity-wide disclosures.
Course Specifics
|
Course ID 1203536 |
Revision Date October 12, 2022 |
Number of Pages 35 |
Prerequisites There are no prerequisites. |
Advanced Preparation None |
Compliance information
NASBA Provider Number: 103220
CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)
Course Instructor
Kelen is a recognized author and reviewer of CPE courses and has authored over 120 courses (300+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics. His courses are available for purchase from many online CPE providers including the AICPA. Kelen also remained involved in CPA exam content development for nearly 10 years and authored more than a thousand multiple choice questions for various sections of the CPA exam. He also serves as an Editorial Advisor for the AICPA’s “Journal of Accountancy”. Kelen has nearly 20 years of progressive finance and accounting experience. He …
Segment Reporting Basics
$29.00 – $39.00
QAS Self-Study
Overview
CPE Credits
1 Credits: Accounting
Course Description
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
Upon completion of this course, you will be able to:
- Identify key characteristics of operating segments and the chief operating decision maker;
- Identify the quantitative thresholds used for reportable segments; and
- Recognize disclosure requirements for reportable segments as well as entity-wide disclosures.
Course Specifics
|
Course ID 1203536 |
Revision Date October 12, 2022 |
Number of Pages 35 |
Prerequisites There are no prerequisites. |
Advanced Preparation None |
Compliance information
NASBA Provider Number: 103220
CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)
Course Instructor
Kelen is a recognized author and reviewer of CPE courses and has authored over 120 courses (300+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics. His courses are available for purchase from many online CPE providers including the AICPA. Kelen also remained involved in CPA exam content development for nearly 10 years and authored more than a thousand multiple choice questions for various sections of the CPA exam. He also serves as an Editorial Advisor for the AICPA’s “Journal of Accountancy”. Kelen has nearly 20 years of progressive finance and accounting experience. He …
Segment Reporting Basics
$29.00 – $39.00