Description
In this course, participants will delve into the intricacies of strategic business unit analysis, examining how organizations effectively report and evaluate their various segments. The comprehensive curriculum covers topics such as segment identification, reportable segment determination, and the nuances of segment reporting under both International Financial Reporting Standards (IFRS) and U.S. Generally Accepted Accounting Principles (GAAP). Through real-world examples, including a detailed exploration of Walmart’s segment reporting, participants will gain practical insights into the complexities of segment reporting disclosures. The course will equip learners with the skills to analyze business segment performance, make informed strategic decisions, and navigate the differences between IFRS and U.S. GAAP in the context of segment reporting. By the end of this course, participants will have a thorough understanding of segment reporting methodologies and the ability to apply these principles to enhance corporate financial reporting practices.
