Segment Reporting – A Detailed Review

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Kelen Camehl, MBA

Kelen Camehl CPA

  • CPA
  • EA
  • CTEC
  • AFSP

Before starting this self study program, please go through the instructional document.


  • Scope of ASC 280
  • Reportable Segments
  • Reportable Segments
  • Segment Reporting – Illustrative Examples 21
  • Comparison to IFRS 8

Course Description

Think segment reporting is just about disclosure? Think again. In this 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 webinar 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 webinar 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

Who Should Attend?

  • Accountant
  • CPA - Small Firm
  • CPA - Mid Size Firm
  • Accounting Firm
  • Young CPA
  • CPA in Business
  • Entrepreneurial CPA
  • Accounting Practice Owners
  • Senior Accountant
  • VP Accounts
  • Accounts Director
  • Cloud Accountants
  • Entrepreneurial Accountant
  • Accounting Managers
  • Staff of Accounting Firm