On-Demand   SEC Institute MP4 Seminar
  Also Available in:  On-Demand SECI On Demand - Seminar On-Demand SEC Institute MP3 Seminar

SEC Reporting for Lawyers: Segment Reporting

Recorded on: Apr. 1, 2016
Running Time: 01:06:31

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


Lecture Topics  [Total time 01:06:31]

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:

 

April 2016

General credit information about this format appears below. For credit information specific to this program, please choose your jurisdiction(s) in the Credit Information box on the right-hand side of this page.

SEC Institute’s live and on-demand webcasts are single-user license products intended for an individual registrant only. Credit will be issued only to the individual registered.


U.S. MCLE States

Alabama:  SEC Institute’s MP4 video segments qualify as “online” credit. Attorneys are limited to 6 credits of online programs per reporting period.

Alaska:  All SEC Institute products can fulfill Alaska’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Arizona:  SEC Institute’s MP4 video segments qualify as “interactive CLE” credit. There is no limit to the number of credits an attorney can earn via interactive CLE programs.

Arkansas:  SEC Institute’s MP4 video segments are not approved for Arkansas CLE credit.

California:  SEC Institute’s MP4 video segments qualify as “participatory” credit. There is no limit to the number of credits an attorney can earn via participatory programs.

Colorado:  All SEC Institute products can fulfill Colorado’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Connecticut: Effective January 1, 2017, all SEC Institute products can fulfill Connecticut’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Delaware:  SEC Institute’s MP4 video segments qualify as “eCLE” credit. Attorneys are limited to 12 credits of eCLE per reporting period, no more than 6 of which may be audio-only.

Florida:  All SEC Institute products can fulfill Florida’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Georgia:  SEC Institute’s MP4 video segments qualify as “in-house” credit. Attorneys are limited to 6 in-house credits per reporting period.

Hawaii:  All SEC Institute products can fulfill Hawaii’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Idaho:  SEC Institute’s MP4 video segments qualify as “self-study” credit. Attorneys are limited to 15 credits of self-study per reporting period.

Illinois:  All SEC Institute products can fulfill Illinois' CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Indiana:  SEC Institute’s MP4 video segments qualify as “distance education” credit. Attorneys are limited to 9 credits of distance education per reporting period.

Iowa:  SEC Institute’s MP4 video segments qualify as “unmoderated” credit. Attorneys are limited to 6 credits of unmoderated programs per reporting period.

Kansas:  SEC Institute’s MP4 video segments qualify as “prerecorded” credit. Attorneys are limited to 6 credits of prerecorded programs per reporting period.

Kentucky:  SEC Institute’s MP4 video segments qualify as “non-live” credit. Attorneys are limited to 6 non-live credits per reporting period.

Louisiana:  SEC Institute’s MP4 video segments qualify as “self-study” credit. Attorneys are limited to 4 credits of self-study per reporting period.

Maine:  SEC Institute’s MP4 video segments qualify as “self-study” credit. Attorneys are limited to 5.5 credits of self-study per reporting period.

Minnesota:  SEC Institute’s MP4 video segments qualify as “on-demand” credit. Attorneys are limited to 15 on-demand credits per reporting period.

Mississippi:  SEC Institute’s MP4 video segments qualify as “distance learning” credit. Attorneys are limited to 6 credits of distance learning per reporting period.

Missouri:  SEC Institute’s MP4 video segments qualify as “self-study” credit. Attorneys are limited to 6 credits of self-study per reporting period.

Montana:  SEC Institute’s MP4 video segments qualify as “self-study” credit. Attorneys are limited to 5 credits of self-study per reporting period.

Nebraska:  SEC Institute’s MP4 video segments qualify as “computer-based learning” credit. Attorneys are limited to 5 credits of computer-based learning per reporting period.

Nevada:  SEC Institute’s MP4 video segments qualify as “self-study” credit. There is no limit to the number of credits an attorney can earn via self-study programs.

New Hampshire:  SEC Institute’s MP4 video segments qualify as “self-study” credit. Attorneys are limited to 6 credits of self-study per reporting period.

New Jersey:  SEC Institute’s MP4 video segments qualify as “alternative verifiable learning formats” credit. Attorneys are limited to 12 credits of alternative verifiable learning formats per reporting period.

New Mexico:  SEC Institute’s MP4 video segments qualify as “self-study” credit. Attorneys are limited to 4 credits of self-study per reporting period.

New York

Experienced Attorneys:  All SEC Institute products can fulfill New York’s CLE requirements for experienced attorneys. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Newly Admitted Attorneys:  SEC Institute’s transitional MP4 video segments can be used to fulfill the requirements for New York newly admitted attorneys. Only professional practice and law practice management credits may be earned via transitional MP4 video segments. Ethics and skills credits may not be earned via MP4 video segments.

North Carolina:  SEC Institute’s MP4 video segments qualify as “online” credit. Attorneys are limited to 6 credits of online programs per reporting period.

North Dakota:  SEC Institute’s MP4 video segments qualify as “self-study” credit. Attorneys are limited to 15 credits of self-study per reporting period.

Ohio:  SEC Institute’s MP4 video segments qualify as “self-study” credit. Attorneys are limited to 12 credits of self-study per reporting period.

Oklahoma:  SEC Institute’s MP4 video segments qualify as “online, on-demand” credit. Attorneys are limited to 6 credits of online, on-demand programs per reporting period.

Oregon:  All SEC Institute products can fulfill Oregon’s CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Pennsylvania:  SEC Institute’s MP4 video segments qualify as “distance learning” credit. Attorneys are limited to 6 credits of distance learning per reporting period.

Puerto Rico:  SEC Institute’s MP4 video segments qualify as “non-traditional” credit. Attorneys are limited to 8 credits of non-traditional programs per reporting period.

Rhode Island:  SEC Institute’s MP4 video segments qualify as “on-demand” credit. Attorneys are limited to 3 on-demand credits per reporting period.

South Carolina:  SEC Institute’s MP4 video segments qualify as “alternatively delivered” credit. Attorneys are limited to 6 credits of alternatively delivered programs per reporting period.

Tennessee:  SEC Institute’s MP4 video segments qualify as “distance learning” credit. Attorneys are limited to 8 credits of distance learning per reporting period.

Texas:  All SEC Institute products can fulfill Texas’ CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Utah:  SEC Institute’s MP4 video segments qualify as “self-study” credit. Attorneys are limited to 12 credits of self-study per reporting period.

Vermont:  SEC Institute’s MP4 video segments qualify as “self-study” credit. Attorneys are limited to 10 credits of self-study per reporting period.

Virgin Islands:  All SEC Institute products can fulfill the Virgin Islands’ CLE requirements. There is no limit to the number of credits an attorney can earn via SEC Institute products.

Virginia:  SEC Institute’s MP4 video segments qualify as “pre-recorded” credit. Attorneys are limited to 8 credits of pre-recorded programs per reporting period.

Washington:  SEC Institute’s MP4 video segments qualify as “A/V” credit. Attorneys are limited to 22.5 credits of A/V programs per reporting period.

West Virginia:  SEC Institute’s MP4 video segments qualify as “online” credit. Attorneys are limited to 12 credits of online instruction per reporting period.

Wisconsin:  SEC Institute’s MP4 video segments qualify as “repeated, on-demand” credit. Attorneys are limited to 15 credits of repeated, on-demand programs per reporting period. No ethics credits can be earned via MP4 video segments.

Wyoming:  SEC Institute’s MP4 video segments qualify as “self-study” credit. Attorneys are limited to 6 credits of self-study per reporting period.


CPD Jurisdictions

British Columbia (CPD-BC):  SEC Institute’s MP4 video segments are not eligible for CPD-BC credit unless viewed with at least one other attorney or an articled student. In this case, the credit must be recorded as a “study group.”

Ontario (CPD-ON):  SEC Institute’s MP4 video segments qualify as “recorded” credit. If viewed without a colleague, attorneys are limited to 6 credits of recorded programs per year. If viewed with at least one colleague, there is no limit to the number of credits that can be earned via recorded programs.

Quebec (CPD-QC):  SEC Institute’s MP4 video segments can fulfill Quebec’s CPD requirements.

Hong Kong (CPD-HK):  SEC Institute’s MP4 video segments are not approved for CPD-HK credit.

United Kingdom (CPD-UK):  SEC Institute’s MP4 video segments can fulfill the United Kingdom’s CPD requirements.


Other Credit Types

CPE Credit (NASBA):  SEC Institute’s MP4 video segments qualify as “QAS Self-Study” credit.

IRS Continuing Education (IRS-CE):  SEC Institute’s MP4 video segments may fulfill IRS-CE requirements. To request IRS-CE credit, please notify PLI at cleadministrator@pli.edu of your request and include your Preparer Tax Identification Number (PTIN).

Certified Fraud Examiner CPE:  SEC Institute’s MP4 video segments may fulfill Certified Fraud Examiner CPE requirements. To request CPE credit or find out which programs offer CPE, please contact PLI at cleadministrator@pli.edu.

IAPP Continuing Privacy Credit (CPE):  SEC Institute’s MP4 video segments may fulfill Privacy CPE credit requirements.

HR Recertification (HRCI):  SEC Institute’s MP4 video segments may fulfill HR credit requirements.

Compliance Certification Board (CCB):  SEC Institute’s MP4 video segments qualify as “self-study” credit. Candidates are limited to 10 self-study credits per 12-month period, and certification holders are limited to 20 self-study credits per 2-year renewal period.

IIEI Recertification:  SEC Institute’s MP4 video segments may qualify for the Continuing Education Units (CEUs) necessary to fulfill the Certified U.S. Export Compliance Officer® (CUSECO) continuing education requirements.

 

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