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Roadmap Series

Segment Reporting

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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.