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Segment reporting

The objective of this project is to undertake improvements to the segment aggregation criteria and disclosures to provide users with more decision-useful information about the reportable segments of a public entity.

Meeting Minutes

FASB discussions regarding this project are found in the following meeting minutes: 

  • April 10, 2019 — The Board discussed issues related to the segment reporting project. The Board has yet to determine the type and timing of a due-process document.
  • February 13, 2019 — The Board discussed issues related to the segment reporting project. 
  • December 19, 2018 — The Board discussed issues related to the segment reporting project. The Board has yet to determine the type and timing of a due-process document.
  • June 13, 2018 — The Board discussed improvements to the aggregation criteria and the reportable segments process.
  • February 7, 2018 — The Board discussed the quantitative threshold test.
  • December 13, 2017 — The Board discussed issues related to the project.
  • September 20, 2017 — The Board added this project to its agenda.

Current Status

The FASB staff will continue its consideration of which topics to include in the segment disclosure study.

Project milestones

Date Development Comments
September 20, 2017 Added to the FASB's technical agenda.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.