A Roadmap to Segment Reporting (June 2020)
- Download the PDF version (available without subscription; not updated after issuance).
- View the active version (subscription required; updated as warranted). For subscribers, links to substantive changes made to the Roadmap since its issuance, if any, will be provided below.
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.
This Roadmap replaces the Deloitte Q&As that were contained in
ASC 280. To find the text in the Roadmap that corresponds to a former Q&A,
select the “Segment Reporting” tab at the bottom of the Q&A to Roadmap Quick Reference
Guide and search for the Q&A’s number or title.
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.