Segment Reporting Essentials (CPE Course)
CPE Credit: 1 hour
Course Type: Downloaded PDF materials with online test
Price (with PDF Textbook): $15
Course Description
Publicly-held entities are required to report certain information about their business segments. In the Segment Reporting Essentials course, we cover the tests used to determine reportable segments and cover all of the associated disclosures, including entity-wide disclosures and those targeted at specific segments. The discussion is accompanied by a number of examples, including an extract from an actual public company filing with the Securities and Exchange Commission.
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: March 2023
Program Registration Requirements: Click on "Purchase Course" near the top of this page 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.