Handbook: Segment reporting

This updated in-depth guide also includes segment considerations for domestic filers and foreign private issuers that apply IFRS® Standards or other GAAP.

Applicability

ASC 280

• Public entities (as defined by ASC 280)

Relevant dates

• Effective immediately

Key impacts

• Provides interpretive guidance on ASC 280, including illustrative examples and Q&As
• Addresses specific segment reporting issues
• Includes segment considerations for both domestic filers and foreign private issuers applying IFRS or other GAAP
• Discusses the interaction between ASC 280 and other FASB Codification Topics

Report contents

• Scope
• Identify the CODM
• Identify and aggregate operating segments
• Determine reportable segments
• Segment disclosure requirements
• Restatement of previously reported information
• Entity-wide information
• SEC filings: US companies
• SEC filings: non-US companies (FPIs)
• Interaction with other Topics

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