1-Hour Program

See Credit Details Below

Overview

CPE credit (NASBA QAS Self-Study) is available by completing and passing the program’s CPE Review & Exam.

While this program offers CPE (NASBA) credit, it has expired for CLE credit in many states. Please check the credit calculator below. No certificate will be issued if credit has expired in your state.

Lecture Topics

Upon the successful completion of this program, the participant will be able to:

  • Recall the objectives of segment reporting disclosures required by US GAAP.
  • List the criteria to identify operating segments.
  • Recognize why the SEC’s CorpFin Staff focuses closely on reportable segment disclosures.
  • Identify key issues in the SEC enforcement actions dealing with operating segment disclosures.
  • Outline the required disclosures for each reportable segment and related issues.

Course Overview:

This program will focus on:

  • Key disclosures and issues in segment reporting required by US GAAP.
  • Understanding how to identify operating segments.
  • The SEC’s CorpFin Staff and its focus on reportable segment disclosures.
  • SEC enforcement actions dealing with operating segment disclosures.
  • The required disclosures for each reportable segment.

CPE Program Level: Overview

Intended Audience: Attorneys, general counsel, in-house counsel and corporate legal staff, investor relations professionals and other allied professionals involved in the preparation of SEC filings.

Prerequisites: None

Advance Preparation: None

Instructional Method: QAS Self-Study

Updated: June 2018


Credit Details