Segment reporting under US GAAP ASC 280 KPMG Handbook 2021

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.


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

Download Handbook from KPMG Financial Reporting View


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