Deloitte's Roadmap: Segment Reporting

Segment Reporting

This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance in ASC 280.

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US GAAP

Preface On the Radar Contacts Chapter 1 — Overview and Scope Chapter 2 — Identification of Operating Segments Chapter 3 — Reportable Segments Chapter 4 — Disclosure Requirements Chapter 5 — Entity-Wide Disclosures Chapter 6 — SEC Reporting Considerations Appendix A — Differences Between U.S. GAAP and IFRS Accounting Standards Appendix B — Identification of Reporting Units Appendix C — Titles of Standards and Other Literature Appendix D — Abbreviations Appendix E — Roadmap Updates for 2022

This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance in ASC 280. Each chapter of the Roadmap contains key takeaways from the chapter’s discussion, excerpts from ASC 280, Deloitte’s interpretations of those excerpts, and examples to illustrate the relevant guidance.

Note that this Roadmap is not a substitute for the exercise of professional judgment, which is often essential to applying the requirements of ASC 280. It is also not a substitute for consulting with Deloitte professionals on complex accounting questions and transactions.