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.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Recognize the tests used to determine reportable segments.
Specify the mandated segment disclosures.
Major Topics
Overview of Segment Reporting
Segment Disclosures
Entity-Wide Disclosures
The Competitive Harm Issue
Illustration-Microsoft Segment Reporting
