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Proposed enhancive update – segment reporting

Jan 21, 2025 · 288.6 KB Download

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The AICPA’s Financial Reporting Executive Committee (FinREC) is requesting your feedback on a proposed enhancive update to the AICPA Accounting Guide Brokers and Dealers in Securities related to the implementation of FASB ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures.

This proposed update includes:

  • New section “Segment Reporting” (chapter 5)

  • New section “Segment Reporting” for a single reportable operating segment in Note 2 “Significant Accounting Policies” in the notes to consolidated financial statements (chapter 6).

Interested parties are encouraged to submit their informal feedback on this proposed enhancive update to Irina Portnoy (Irina.Portnoy@aicpa-cima.com) by March 24, 2025.

Download the Proposed enhancive update – segment reporting

File name: Segment Reporting BD guide public exposure draft.pdf

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Accounting & Financial Reporting

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Investment Companies
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