This module focuses on identifying operating segments and applying quantitative tests used in segment reporting. Learners explore how businesses classify customers, evaluate revenue contributions, and determine whether segments meet reporting thresholds. Practical examples and problem-solving exercises demonstrate how companies determine reportable segments using revenue tests and aggregation rules. By the end of the module, learners will understand how organizations identify and report significant business segments.

This module examines how companies measure and disclose the financial performance of operating segments. Learners explore asset tests, the role of depreciation and amortization disclosures, and the process of evaluating segment performance through comprehensive problem-solving. The module also introduces the types of financial information included in segment disclosures and explains how investors interpret segment performance metrics. By completing this module, learners will develop the ability to evaluate segment-level financial data and understand its impact on financial analysis.

This module explores advanced segment reporting disclosures and real-world applications. Learners examine intersegment transactions, geographic revenue disclosures, and the allocation of assets across regions. The module also introduces impairment disclosures and demonstrates how global companies report segment information in practice. Through real company examples, learners will gain practical insight into how segment reporting supports investment analysis and financial transparency.