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Segment Reporting – A Detailed Review

  • CPA (US)
  • CIA
  • CFE
  • CMA
  • CVA
  • CPA/CFF
  • CFA
  • CGFM
  • IAP
  • CBA/MCBA
  • FPAC
  • QIAL
  • CIPM
Segment Reporting – A Detailed Review

Free (Only Today)

2 Credits

Subject Area

Accounting
  • Course Description
  • Course Qualification
  • Presenter
  • FAQ

Course Description

Course Description

Think segment reporting is just about disclosure?

Think again.

In this CPE webinar, we go back to the basics to discuss the broader impact it can have on your financial statements.

Segment reporting is the reporting of the operating segments of a company in the disclosures accompanying its financial statements. In financial reporting, a segment is a part of the business that has separate financial information and a separate management strategy. Segments may be geographic, line of business, or departmental. Public companies are required to report by segment in the notes of financial statements.

This CPE course will be an overview of:

  • The accounting and reporting requirements with respect to segment reporting.
  • The accounting standards applicable to identification and disclosure of reportable segments (FASB in ASC topic 280).
  • The identification of the chief operating decision-maker (CODM)
  • The terminology relevant to segment reporting
  • The implementation issues related to reportable segments

This CPE webinar on Accounting also provides information on disclosure requirements as well as illustrative examples of segment disclosures for companies in different industries.

Learning Objectives

  • To identify the key characteristics of operating segments.
  • To recognize the characteristics of the entity’s chief operating decision-maker.
  • To identify the quantitative thresholds used for reportable segments.
  • To recognize the disclosure requirements for reportable segments as well as entity-wide disclosures.

Course Qualification

Webinar Qualifies For

  • 2 CPE Credit of Accounting for Certified Public Accountants (CPA-US)
  • 2 General Credit of Accounting for Accountant/Bookkeeper/Tax Professionals
  • 2 CPE Credit of Financial Accounting for Certified Internal Auditors (CIA)
  • 2 CPE Credit of Accounting for Certified Fraud Examiner (CFE)
  • 2 CPE Credit of Financial Reporting for Certified Management Accountants (CMA)
  • 2 CPE Credit of Financial accounting for Certified Valuation Analyst (CVA)
  • 2 CPD Credit of Financial Reporting for Certified Financial Forensics (CFF)
  • 2 PL Credit of Accounting for Chartered Financial Analyst (CFA)
  • 2 CPE Credit of Accounting for Certified Government Financial Manager (CGFM)
  • 2 CPE Credit of Accounting for Internal Audit Practitioner (IAP)
  • 2 CPE Credit of Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA)
  • 2 CE Credit of Financial accounting concepts for Certified FP&A Professional (FP&A)
  • 2 CPE Credit of Accounting for Qualification in Internal Audit Leadership (QIAL)
  • 2 PL Credit of Accounting for CIPM

Additional details

  • Course Level :
    Basic
  • Credits :
    2
  • Pre-requisites :
    None
  • Advance Preparation :
    None

NASBA APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: 143597) 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 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.

Presenter

About Presenter

Kelen is a recognized author and reviewer of CPE courses and has authored over 150 courses (370+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics.  His courses are available for purchase from many online CPE providers including the AICPA.  Kelen remained involved in CPA exam content development for nearly 10 years and authored more than a thousand multiple choice questions for various sections of the CPA exam.  He also serves as an Editorial Advisor for the AICPA’s "Journal of Accountancy".    

Kelen has nearly 20 years of progressive finance and accounting experience. He currently serves as a Principal in Accounting Policy with HP in Doha, Qatar.  Prior to HP, 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.

About Company

Our vision is to create a world where innovation drives extraordinary contributions to humanity. This vision guides everything we do, how we do it, and why we do it. 
Our technology – a product and service portfolio of personal systems, printers, and 3D printing solutions – was created to inspire our vision and we are doing everything in our power across climate action, human rights, and digital equity to make it so. 
We believe thoughtful ideas can come from anyone, anywhere, at any time. And all it takes is one to change the world.

Faq

FAQs content

  • To receive Continuing Education credit for the event, you must register for the webcast prior to the start of each program.
  • Continuing Education Credit Certificate is available to all eligible participants within 24 hours of each webinar.
  • You must attend complete live webinar and respond to all polling questions asked during the webinar. Credits would be issued on 50 minute credit hour basis.
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  • This event may be a recorded rebroadcast of a live event done in past and the instructor will be available to answer your questions during/after the webinar.
  • If you still face the polling problem please don’t panic and provide your response in the chat and we shall consider the same for processing for credits. You can download Zoom by clicking on the mentioned link : https://zoom.us/download
  • Our courses meet the global Continuing Professional Development (CPD-IES7) Standard for Chartered Accountants with International Education Standard 7 (IES 7) set by The International Federation of Accountants (IFAC), the International Accounting Education Standards Board (IAESB) and the Association of Chartered Certified Accountants (ACCA). Based on our accreditation by existing IFAC members and affiliates, we believe learners can count their professionally relevant, verifiable learning activities on myCPE, including taking on demand courses and attending live webinars, toward fulfillment of their verifiable CPD-IES7 requirements. However, if there is any question, we recommend that the individual learner confirm with his/her professional licensing organization before taking myCPE courses for CPD-IES7 credit.
  • You can manage your continuing education certificates and credits through your certificate dashboard which is available when you are logged in to your account (LOGIN)
  • As an accredited provider of Continuing Professional Education in the United States, myCPE online learning platform, courses, and webinars meet the requirements set forth by the Institute of Management Accountants (IMA), an IFAC Member Organization, as well as the National State Boards of Accountancy (NASBA) and the Institute of Internal Auditors (IIA), both IFAC Affiliates. As well as it has been approved by NASBA, Internal Revenue Service (IRS), Certified Financial Planner Board (CFP Board), California Tax Education Council (CTEC), Society of Human Resource Professional (SHRM), Human Resource Certification Institute (HRCI) and many more.Therefore, we believe learners can count their professionally relevant, verifiable learning activities on myCPE, including taking on demand courses and attending live webinars, toward fulfillment of their verifiable continuing education requirement as CPD-IES7 requirements. However, if there is any question, we recommend that the individual learner confirm with his/her professional licensing organization before taking myCPE courses for CPD-IES7 credit.
  • myCPE Courses are taken by : CPA | CMA | CFE | CIA | CPA(Yellow Book)| CFP | CFA | CPA (Govt.) | EA | CRTP | MRTP | ORTP | ABV | CITP | CVA | PFS | CFF and others.
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Ratings and Review

4.5

62 Ratings

Excellent

37

Very Good

18

Average

4

Poor

0

Terrible

0

JB

Jaymie Burkart, CPA (US)

Dec 1st, 2023

The E-book is very well written. It is concise and easy to understand. The examples were very beneficial to my learning experience. I will keep this as future reference material for my company's segment reporting needs. Thanks.

Yogesh Joshi
Yogesh Joshi, CPA (US)

Apr 30th, 2024

Good. Thanks

KW

Kristina Williams, CPA (US)

Dec 13th, 2023

good

DR

Daniel Raidt, CFE, CPA (US)

Aug 15th, 2024

Good refresher for segment reporting requirements.