Segment Reporting

Roadmap
Segment Reporting (May 2024; Updated December 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. Updates made in December 2024 include (1) the addition of a new Appendix C on frequently asked questions related to the accounting and reporting requirements of ASU 2023-07 and (2) revisions to certain illustrative disclosures in Appendix B to align them more closely with Example 3, Case B, in ASC 280-10-55-48, as amended by the ASU.

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.

The FASB Accounting Standards Codification® material is copyrighted by the Financial Accounting Foundation, 401 Merritt 7, PO Box 5116, Norwalk, CT 06856-5116, and is reproduced with permission.

This publication contains general information only and Deloitte is not, by means of this publication, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services. This publication is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may affect your business. Before making any decision or taking any action that may affect your business, you should consult a qualified professional advisor. Deloitte shall not be responsible for any loss sustained by any person who relies on this publication.

The services described herein are illustrative in nature and are intended to demonstrate our experience and capabilities in these areas; however, due to independence restrictions that may apply to audit clients (including affiliates) of Deloitte & Touche LLP, we may be unable to provide certain services based on individual facts and circumstances.

As used in this document, “Deloitte” means Deloitte & Touche LLP, Deloitte Consulting LLP, Deloitte Tax LLP, and Deloitte Financial Advisory Services LLP, which are separate subsidiaries of Deloitte LLP. Please see www.deloitte.com/us/about for a detailed description of our legal structure.