Podcast overview
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.
Applicability
Type of entity | Public | Nonpublic |
Business entity | Required | Discretionary but encouraged |
Not-for-profit | Discretionary but encouraged | Discretionary but encouraged |
Relevant dates
- Fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024.
Podcast contents
- 00:05 – Introduction
- 02:20 – Resolution #1: Improving overall wellness (or getting back to the fundamentals of ASC 280)
- 05:20 – Resolution #2: Exercising more often (or bulking up the footnote with new disclosures)
- 06:25 – FAQs on significant segment expenses
- 21:05 – FAQs on single segment entities
- 27:05 – Resolution #3: Eating healthier (or using non-GAAP in moderation)
- 33:00 - Closing
Explore more
Resource
SEC staff clarifies segment reporting disclosures
SEC staff remarks on multiple segment performance measures and elaborates on single reportable segment entities.
Resource
Handbook: Segment reporting
Latest edition: We explain the amendments (ASU 2023-07) to segment reporting in detail, providing examples and analysis.
Resource
FASB issues ASU requiring new segment disclosures
The ASU enhances current segment disclosures and requires additional disclosures of significant segment expenses.
Meet our team
