Financial Reporting Issues

Segment Reporting Basics

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:

  • 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.


Prerequisites/Advanced Preparation:

None.


Speaker / Author:

Kelen Camehl is a CPA with over 14 years of progressive finance and accounting experience. Currently, he serves as a technical accounting advisor with HP. Prior to this role, 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 has remained actively involved in CPA exam content development for the past seven years and has authored in excess of a thousand multiple choice questions for sections of the exam, attending workshops with the AICPA across the country each year. He serves as an Editorial Advisor for the AICPA’s "Journal of Accountancy", as well as both an author and technical reviewer for Continuing Professional Education (CPE) courses published by the AICPA, Wolters Kluwers (CCH), and PDH Academy. He also contributes to CPE course development for SmartPros.

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Price (USD)

Standard: $24.95

Details

Course Code : 99CAM10

Release Date : 11/15/2021
Expire Date : 11/30/2023
Credits :
CPE 1.00
QAS 1.00

Length : 50min
Course Level : Basic
Course Type : QAS Self-Study
Passing Grade : 70%
Format Type : eLearning
Mobile Compatible
Field Of Study : Accounting

Theme : Financial Reporting Issues

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