Whether you are finalizing your new segment disclosures or just getting started, don’t miss this podcast packed with practical advice. Our KPMG specialists answer frequently asked questions about significant segment expenses, single segment entities, and, of course, non-GAAP measures.
Type of entity | Public | Nonpublic |
Business entity | Required | Discretionary but encouraged |
Not-for-profit | Discretionary but encouraged | Discretionary but encouraged |
SEC staff clarifies segment reporting disclosures
SEC staff remarks on multiple segment performance measures and elaborates on single reportable segment entities.
Handbook: Segment reporting
Latest edition: We explain the amendments (ASU 2023-07) to segment reporting in detail, providing examples and analysis.
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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