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
- Recognize disclosure requirements for reportable segments as well as entity-wide disclosures
Course Specifics
|
Course ID 1203536 |
Original Release Date September 17, 2020 |
Number of Pages 35 |
Prerequisites There are no prerequisites. |
Advanced Preparation None |
Compliance information
NASBA Provider Number: 103220
Course Instructor
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 …
Segment Reporting Basics
$29.00 – $39.00
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
- Recognize disclosure requirements for reportable segments as well as entity-wide disclosures
Course Specifics
|
Course ID 1203536 |
Original Release Date September 17, 2020 |
Number of Pages 35 |
Prerequisites There are no prerequisites. |
Advanced Preparation None |
Compliance information
NASBA Provider Number: 103220
Course Instructor
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 …
Segment Reporting Basics
$29.00 – $39.00