Perspectives

A roadmap to segment reporting

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.

We are pleased to present the 2020 edition of A Roadmap to Segment Reporting. 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. (See Appendix E for a list of changes made in the 2020 edition of this publication.)

Note that this Roadmap is not a substitute for the exercise of professional judgment, which is often essential to applying the requirements of ASC 280. It is also not a substitute for consulting with Deloitte professionals on complex accounting questions and transactions.

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Subscribe to receive Roadmap series publications via e-mail. Archives are available on the Deloitte Accounting Research Tool website.

The Roadmap series contains comprehensive, easy-to-understand accounting guides on selected topics of broad interest to the financial reporting community.

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