This course presents an overview of IFRS 8 Operating Segments, including 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.
Identifying Operating Segments. Identifying and Aggregating Reportable Segments. Segment Disclosures. Entity-wide Disclosures. ASC 280 Segment Reporting. IFRS 8 and ASC 280.
CPAs, CFOs, controllers, financial professionals, and auditors.
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
Michael Walker, Western CPE
Michael J. Walker, CPA, is based in New England and has decades of accounting experience in the financial services, information technology services, and construction industries. He has an extensive technical accounting background that includes hands-on experience with U.S. GAAP and International Financial Reporting Standards (IFRS). His expertise includes accounting for financial instruments, securitizations, and other banking products. He graduated from Bentley University with a BS in finance and an MS in accountancy.
Non-Member Price $67.00
Member Price $58.00