Webinar Details
Course Description
Segment guidance in ASC 280, Segment Reporting has mostly stayed the same since the late 1990s. In late 2023, the standard setters finally introduced ASU 2023-07, Segment Reporting—Improvements to Reportable Segment Disclosures, significantly expanding disclosures for some issuers. This session will provide an overview of the existing and new segment guidance and relevant presentation and disclosure examples.
Learning Objectives
- Explore key concepts from the existing segment guidance in ASC 280: chief operating decision maker, operating and reportable segments, and entity-wide disclosures.
- Discover the new enhanced disclosure requirements under ASU 2023-07.
- Explore disclosure examples, including those required under the new guidance.
Prerequisites
- None
Who Should Attend
Finance and Accounting professionals
Advanced Preparation
None
Presenter Details
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Mike Brandstetter
- Partner, Technical Accounting
Mike is a Partner in Connor Group’s Technical Accounting and IPO Services practice, providing assistance to clients with technical accounting issues and helping clients achieve IPO readiness. Mike has extensive experience with revenue recognition, business combinations, consolidation and variable interest entities, complex debt and equity arrangements, derivatives, goodwill and intangibles, inventory and related reserves, stock-based compensation, financial statement preparation and SEC Reporting.
Prior to working at Connor Group, Mike worked as an audit professional at PwC in San Jose, California and Singapore, for more than 11 years, most recently as a senior manager serving both public and private multi-national and small... Read more -
Jennie Jiang
- Director
Jennie has extensive experience in complicated accounting areas such as business combinations and asset acquisitions (ASC805), revenue recognition (ASC606), collaborative arrangements (ASC808), lease accounting (ASC842), consolidation and variable interest entities (ASC810), share based compensation (ASC718), derivatives (ASC815), fair value (ASC820), financial instruments (ASC480/ASC825), investments (ASC320/ASC321/ASC323), financial statements preparation, IPO filings and SEC reporting.
Prior to working at Connor Group, Jennie was an Inspection Specialist at PCAOB. This followed over a decade at Deloitte & Touche, where she worked as a Senior Manager in both the San Francisco and Beijing offices, serving a diverse range... Read more
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Dmitry Petrichenko
- Director, Technical Accounting
Dmitry is a Director in Connor Group’s Technical Accounting and IPO Services group primarily engaged in assisting clients with resolving technical accounting issues and achieving IPO readiness. Most recently, Dmitry is serving pre-IPO and public clients in software, technology, and biotechnology industries.
Prior to joining Connor Group, Dmitry worked in the audit practice at EY serving public and multinational private clients in various industries, including industrial products, retail and consumer products, utilities, and telecommunication.
Dmitry is a Fellow Certified Chartered Accountant (ACCA, UK) and Certified Public Accountant in the state of California
NASBA Sponsor
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Encoursa is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBAregistry.org.
Date & Time
CPE
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