Deloitte
Accounting Research Tool
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Appendix B — Comprehensive Example Disclosures for Entity With Multiple Reportable Segments (Before and After Adoption of ASU 2023-07)

Appendix B — Comprehensive Example Disclosures for Entity With Multiple Reportable Segments (Before and After Adoption of ASU 2023-07)

Appendix B — Comprehensive Example Disclosures for Entity With Multiple Reportable Segments (Before and After Adoption of ASU 2023-07)

See an example that illustrates some of the disclosures required by ASC 280 for a public entity (“the Company”) that has multiple reportable segments affected by ASU 2023-07.