5.3 Combination With Other Disclosure Requirements
An entity may combine entity-wide disclosures with those required by other pronouncements if doing
so would benefit financial statement users. For instance, combining disclosure of risks and uncertainties
required by ASC 275 related to concentrations of customers, products or services, or geographic area
with entity-wide disclosures in ASC 280 could result in a seamless presentation of these amounts and
the inherent risks associated with them.
Further, an entity should consider the disclosure requirements under ASC 606,
which requires entities to disclose revenue by disaggregating it into categories
“that depict how the nature, amount, timing, and uncertainty of revenue and cash
flows are affected by economic factors.” For more information, see Chapter 15 of Deloitte’s
Roadmap Revenue
Recognition.