Improvements to Reportable Segment Disclosures

Total CPE

Tuition
$60.00

Approximate Length
01:00:00

Course Number
24-WB-105-WC

Total CPE

Tuition
$60.00

Approximate Length
01:00:00

Course Number
24-WB-105-WC

Course Details

In this course, KPMG professionals discuss recent amendments to reportable segment disclosures introduced by FASB's ASU 2023-07, Improvements to Reportable Segment Disclosures, and the SEC’s expectations in relation to segment reporting. Topics include:

significant segment expenses
multiple measures of segment profit or loss
single reportable segment entities
interim reporting requirements
SEC comment letters and statements related to segment reporting.

By the end of this course, participants should be able to:

highlight key enhancements in reportable segment disclosures pursuant to the adoption of ASU 2023-07.

Note: This course is based on a live webcast that took place on March 28, 2024. This course references data and sources that were available at the time of development. Please visit the Financial Reporting View website for the most up-to-date guidance and insights.

Keywords: Segment Disclosures, SEC, FASB, Significant Expense, ASC 280, ASU 2023-07, Accounting

Other Details

Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program.

NASBA Delivery Type: Self-Study

Advance Preparation: There is no advance preparation for this course.

This course is mobile-compatible.

Pre-requisites: There are no pre-requisites for this course.

Level of Knowledge: Intermediate
Field of Study: Accounting – 1
Delivery Method: Web Based Self Study