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2 hours
This is session 2 of 3 in the CAS - Beyond Just the Standards series.

This session builds on CAS Overview and Applicability with understanding the impacts to an organization’s business segments.  The session begins with defining the difference between a business unit and a segment and explains the pros and cons of transferring materials, supplies or services based on both cost and price.  

Learning Objectives:
Participants will learn about the applicability of Disclosure Statements to segments, including when a Disclosure Statement is required to be completed.  

The session also includes a case study which will provide hands-on experience with a sample Disclosure Statement.

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Schedule Training
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