
Roadmap
Segment Reporting (August
2025)
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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. Segment disclosures are an important aspect
of financial reporting because they help investors evaluate an entity’s business
activities and make informed decisions.
Also available is the latest edition of
On the
Radar, a high-level summary of the guidance
in ASC 280. Such guidance gives public companies a framework
for providing segment disclosures and prescribes a
“management approach” for identifying operating
segments.
Be sure to check out other titles in
Deloitte’s Roadmap series, our comprehensive,
easy-to-understand collection of accounting guides on selected topics of broad
interest to the financial reporting community.