Segment Reporting Essentials

Master segment reporting requirements by applying the tests that determine reportable business segments. This course explains how to identify operating segments, evaluate quantitative thresholds, and prepare the required disclosures, including both segment-specific and entity-wide information. You will review detailed examples, including excerpts from an actual SEC filing, building a structured approach to presenting segment data in accordance with public company reporting standards.
Format

PDF Course

Course Lists
Duration

1 Hour

Course Discounts
Education Bundles

Course Information

Author: Steven Bragg
Course Number: AC1153

Learning Objectives
  • Recognize the tests used to determine reportable segments.
  • Specify the mandated segment disclosures.

Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Accounting
Prerequisites: None
Advance Preparation: None
Latest Review Date: November 2024
Program Registration Requirements: Click on the Enroll button to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.
Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.

AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.