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FASB discusses segment reporting

  • FASB meeting Image

Jun 15, 2018

At its June 13, 2018, meeting, the FASB discussed its project on segment reporting, including considerations related to improving the aggregation criteria and the process for determining reportable segments.

Specif­i­cally, the staff discussed a plan for the Board to perform “extended outreach” to obtain feedback on the following two alternatives:

  • “Re-order the process for determining reportable segments and move the quantitative thresholds earlier in that process.”
  • “Remove the aggregation criteria, thereby each operating segment would be reportable until a practical limit is reached.”

The extended outreach is expected to commence in August 2018. For more in­for­ma­tion, see the meeting minutes on the FASB’s Web site.

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