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.