At its December 8, 2021, meeting, the FASB discussed its project on segment reporting and continued
deliberating a principle-based disclosure requirement related to reporting “the
significant segment expense categories and amounts that are . . . regularly provided to
the chief operating decision maker [and] included in the reported measure of segment
profit or loss.” The Board made tentative decisions about (1) multiple segment profit or
loss measures and (2) transition.
The Board directed the staff to draft a proposed ASU for external review.