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
- 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.
Last updated/reviewed: February 11, 2025
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Prerequisites
Course Complexity: Foundational
No advanced preparation or prerequisites are required for this course.
Education Provider Information
Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA
95113
Contact:
For more information regarding this course, including complaint and
cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to
.
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Kelen CamehlCPA, MBA