Accounting Research Tool
Roadmap Series

Segment Reporting

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Segment Reporting (May 2024)

  • Read the Roadmap.
  • Open a PDF version of the Roadmap.
  • A DART subscription is required for downloading, copying, or printing the Roadmap. Clients who are not DART subscribers may request a PDF version of the Roadmap from their engagement teams.
This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance in ASC 280, including key excerpts and examples to illustrate the relevant guidance. The 2024 edition reflects the guidance in ASU 2023-07 (issued November 2023) and includes a new Chapter 6 and Appendix B, which provide discussions and examples of the disclosures introduced by the ASU related to significant segment expenses and other segment items.
Also available are:
  • The latest edition of On the Radar, a high-level summary of emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.
  • A Heads Up newsletter that discusses the FASB’s November 2023 ASU on reportable segment disclosures.
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.