Deloitte
Accounting Research Tool

Segment Reporting (2019)

A Roadmap to Segment Reporting (2019)

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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.