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Improvements to reportable segment disclosures

01.31.2024 | Duration: 11:30

We discuss the FASB鈥檚 amendment, plus other related hot topics from the 2023 AICPA & CIMA Conference.

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Podcast overview

乐鱼（Leyu）体育官网 Department of Professional Practice partners Valerie Boissou and Tim Phelps join host John Barbagallo to discuss recently amended guidance on segment reporting (ASU 2023-07) and related hot topics from the 2023 AICPA & CIMA Conference.

Applicability

  • Required for public business entities.

Relevant dates

  • Fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024.
  • Early adoption is permitted.

Podcast contents

  • 00:25聽鈥� Introduction
  • 00:55聽鈥� Overview of ASU 2023-07
  • 03:55聽鈥� Significant segment expenses
  • 06:15聽鈥� Multiple measures of segment profit or loss
  • 08:10听鈥� Single reportable segment entities
  • 09:30聽鈥� Effective date and transition
  • 10:35聽鈥� Closing

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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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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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Image of Valerie Boissou
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
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Image of Valerie Boissou
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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