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Segment reporting

11.07.2022 | Duration: 11:42

We discuss the FASB's proposal to amend segment reporting disclosures.

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Podcast Overview

乐鱼（Leyu）体育官网 professionals discuss the recently proposed segment reporting standards update from the FASB. The changes would enhance disclosures in annual and interim reporting, and require public companies to disclose significant segment expenses.聽

Applicability

Public entities (as defined by ASC 280) and other entities that report segment information under ASC 280.

Relevant dates

  • FASB issued proposed ASU: October 6, 2022
  • Comments due: December 20, 2022

Key impacts

The proposed ASU would enhance segment reporting under ASC 280 by expanding the breadth and frequency of segment disclosures.

Report contents

  • 00:50 - History of segment reporting聽
  • 03:40 - Significant expenses聽
  • 04:35 - 'Easily computable' expenses聽
  • 05:45 - Interpreting the term 'significant'聽
  • 06:20 - Other general categories聽
  • 09:35 - Proposed transition

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Resource
Webcast Replay Webcast Upcoming Listen Now From The Web

FASB issues ASU requiring new segment disclosures

The ASU enhances current segment disclosures and requires additional disclosures of significant segment expenses.

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Resource
Webcast Replay Webcast Upcoming Listen Now From The Web

Handbook: Segment reporting

Latest edition: Our comprehensive guide to ASC 280 鈥� with analysis, Q&As and examples.

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FASB Projects

As part of its due process, the FASB issues exposure drafts, discussion papers and other project documents for stakeholder review and input

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Meet our team

Image of John Barbagallo
John Barbagallo
Managing Director, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
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Valerie Boissou
Partner, Dept. of Professional Practice, and US-France Corridor Leader, 乐鱼（Leyu）体育官网 LLP
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Image of Tim Phelps
Tim Phelps
Partner, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
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Image of John Barbagallo
John Barbagallo
Managing Director, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
Read bio
Image of Valerie Boissou
Valerie Boissou
Partner, Dept. of Professional Practice, and US-France Corridor Leader, 乐鱼（Leyu）体育官网 LLP
Read bio
Image of Tim Phelps
Tim Phelps
Partner, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
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