Segment Reporting Essentials – A Practical Guide to ASC 280 ON DEMAND
Available Until
Your Desk
1.0 Credits
Member Price $29.00
Non-Member Price $33.00
Overview
This course provides an overview of the accounting and reporting requirements with respect to segment reporting as prescribed by ASC Topic 280. This course focuses on topics such as the identification of the chief operating decision maker, the determination of operating segments, and the determination of reportable segments. This course also provides information on specific segment reporting disclosure requirements.
Highlights
Overview of ASC 280. Scope of ASC 280. Operating segment determination. Reportable segments. Required disclosures for reportable segments. Entity wide disclosures.
Prerequisites
None.
Designed For
CPAs, CEOs, CFPs, and other accounting professionals.
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.
Preparation
None.
Notice
None.
Leader(s):
Leader Bios
Steven Bragg, Western CPE
Steven M. Bragg, CPA, is a full-time book and course author who has written more than 70 business books. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast.
Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and an auditor with Deloitte & Touche. He holds an MBA from Babson College, a Master of Finance from Bentley College, and a BA from the University of Maine (summa cum laude).
Non-Member Price $33.00
Member Price $29.00