SEC provides greater clarity on new segments guidance

The SEC communicated answers to certain questions on disclosure of multiple measures of segment profit or loss under the FASB's new segments ...

Chen Liblich on LinkedIn: SEC provides greater clarity on new ...

The #SEC has spoken – inclusion of #nonGAAP measures of segment profit/loss in the footnotes to the financial statements is permissible ...

August 30, 2024: Accounting for internal-use software costs, FASB ...

For more information, see chapter 3 of our Software costs guide. SEC provides greater clarity on new segments guidance. Public entities have raised questions ...

Navigating the New Segment Reporting Rules: Key Changes for 2025

The Securities and Exchange Commission (SEC) and Financial Accounting Standards Board (FASB) introduced new segment reporting rules in 2024 ...

A Roadmap to Segment Reporting | Deloitte US

Rather, the new guidance introduces additional disclosure requirements and expands those requirements to entities with a single reportable segment, not just ...

SEC staff clarifies segment reporting disclosures - KPMG International

The SEC staff's view is that ASU 2023-07 does not require or expressly permit disclosure of specific additional segment performance measures. These additional ...

FASB Mandates New Segment Details for Public Companies in 2024

FASB has issued guidance requiring additional details and increased frequency on a public entity's reportable segments. This article provides details.

Non-GAAP Financial Measures - SEC.gov

... greater prominence. This requirement applies to non-GAAP measures ... provide more clarity for investors in most circumstances. A company must ...

ASU 2023-07 Expansion of Segment Disclosure Requirements

Heading into the final stretch of 2024, accounting teams at public companies are preparing for a significant expansion of segment disclosures, ...

4th Quarter Financial Services Update | Insights - Elliott Davis

Provide greater clarity, consistency, and transparency. The final ... SEC Provides More Disclosure Guidance on Pay versus Performance Rule.

Regulation S-K - SEC.gov

Question: Does Item 101 require a discussion of the entry into a new segment ... 215.02 The guidance provided in Management's Report on Internal Control Over ...

Segment Reporting - More than just disclosure - Grant Thornton

The impact of the segment reporting guidance on certain nonpublic entities is discussed in Section 1.2. ... segments, the SEC staff has focused on ...

Mind the Non-GAAP: SEC Staff Clarifies Considerations Related to ...

Early adoption is permitted. See Deloitte's Roadmap Segment Reporting for a more comprehensive overview of the ASU.

Segment Reporting: Key Identification and Disclosure Rules - Vintti

This article provides a comprehensive guide to segment ... segments promotes clarity and consistency in segment reporting. Companies should ...

Accounting For Segment Reporting: How To Report With Clarity And ...

Under the guidance issued in November 2023, companies will also be required to disclose significant expenses by reportable segment, who the CODM ...

When Does Segment Reporting Make Sense? - CFO Edge

This gives them greater clarity regarding the financial performance of specific segments ... SEC to perform segment reporting, but private ...

Segment Reporting (Topic 280)

to the segment aggregation criteria should be considered to provide greater clarity ... implement new guidance or to quantify the value of ...

Comment - SEC.gov

Accordingly, we suggest that the Commission provide registrants with additional guidance in applying the existing MD&A rules to achieve a greater level of ...

Final Rule: Selective Disclosure and Insider Trading - SEC.gov

SUPPLEMENTARY INFORMATION: The Securities and Exchange Commission today is adopting new rules: Regulation FD, Rule 10b5-1, and Rule 10b5-2. Additionally, the ...

Part 31 - Contract Cost Principles and Procedures | Acquisition.GOV

... segments of an organization. It typically establishes policy for, and provides guidance to, the segments in their operations. It usually performs management ...