IFRS: Segment Reporting

Course Information

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Title:	IFRS: Segment Reporting
Category:	Accounting and Auditing
Field of Study:	Accounting
Course Code:	M023
CPE Credits:	2.0
Price:	19.95

Description

Description:

FRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (“IFRS”). IFRS represents the global accounting principles that provide the foundation for most of the world’s financial reporting. These Standards establish the recognition, measurement, presentation and disclosure requirements for transactions and events reflected in IFRS financial statements.

Module 5 of the IFRS Learning Module series presents an overview of IFRS 8 Operating Segments; this overview includes a detailed discussion of the processes for identifying, aggregating and reporting operating segments in IFRS financial statements. The course also discusses the IASB’s and FASB’s efforts towards achieving convergence in segment reporting.

Delivery Method: Online Interactive Self Study

Level: Overview

Prerequisites: None

Advanced Preparation: None

Course Details

Category: Accounting and Auditing

Field of Study: Accounting

Passing Score: 70%

Technical Details: Accounting is a technical field of study.

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Objectives

Objectives:

Explain the process for identifying operating segments under IFRS 8.
Identify reportable segments based on the guidelines and quantitative thresholds provided in IFRS 8.
Describe the disclosure requirements of IFRS 8.
Describe the similarities and differences between IFRS and U.S. GAAP in the area of segment reporting.

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Profession

NASBA: Yes

QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents.

Profession Identifiers: CPA