Preface
Preface
We are pleased to present the 2022 edition of
Segment Reporting. 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. (See Appendix E for a list of
changes made in the 2022 edition of this publication.)
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.
Be sure to
check out On the Radar
(also available as a stand-alone
publication), which briefly summarizes
emerging issues and trends related to the accounting and
financial reporting topics addressed in the Roadmap.
We hope that you find this
publication a valuable resource when considering the accounting guidance on segment
reporting.