KPMG comprehensive guide to ASC 280, Segment Reporting – with analysis, Q&As and examples.
This updated in-depth guide also includes segment considerations for domestic filers and foreign private issuers that apply IFRS® Standards or other GAAP.
Applicability
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
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