Deloitte's Roadmap: Segment Reporting

Segment Reporting

This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance in ASC 280, including the amendments made by ASU 2023-07 to improve the information that a public entity discloses about its reportable segments.

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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 — Significant Expenses and Other Segment Items Chapter 7 — SEC Reporting Considerations Appendix A — Differences Between U.S. GAAP and IFRS Accounting Standards Appendix B — Comprehensive Example Disclosures for Entity With Multiple Reportable Segments (Before and After Adoption of ASU 2023-07)Appendix C — FAQs Related to the Accounting and Reporting Requirements of ASU 2023-07 Appendix D — Titles of Standards and Other Literature Appendix E — Abbreviations Appendix F — Roadmap Updates for 2025