Segment Reporting Essentials - A Practical Guide to ASC 280
Course Description:
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 (CODM), the determination of operating segments, and the determination of reportable segments. This course also provides information on specific segment reporting disclosure requirements.
Learning Objectives:
Upon successful completion of this course, participants 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
Course Number:
KC106
NASBA Field of Study:
Accounting
Level:
Basic
Author/Instructor:
Kelen F. Camehl, CPA, MBA
Publication Date:
January 2025
CPE Credits:
1
Prerequisites:
None
Advanced Preparation:
None
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