ASC 280: segment reporting

1 guide

• Segment reporting under ASC 280 and ASU 2023-074 minute readASC 280 segment reporting explained: operating segments, the CODM, the 10% tests, the ASU 2023-07 expense disclosures, single-segment companies and an example.

Related guides in other sections

• IFRS 8 operating segments4 minute readIFRS 8 operating segments explained: the chief operating decision maker, identifying and aggregating segments, the 10% and 75% tests, and the disclosures.

About these guides

The guides explain the standard in our own words, with our own examples, and point to the paragraphs they rely on. They are general information, not advice for your situation. Read them alongside the standard itself, and check when your regulator adopts it.