Roadmap
Segment Reporting (November
2021)
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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. The 2021 edition includes On the Radar, a new
section (also available as a stand-alone
publication) that briefly summarizes emerging issues and trends
related to the accounting and financial reporting topics addressed in the
Roadmap.
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.