ASC 280 segment reporting: how the CODM uses reported measures to assess performance and allocate resources
Staff asks companies to explain how the chief operating decision maker uses consolidated measures alongside segment measures in assessing performance and allocating resources. UniFirst and Insulet are asked to clarify CODM use of segment revenue or consolidated operating income and net income; the issue matters because ASC 280 disclosures should reflect the measures and decision processes management actually uses.
Lifecycle
- Status
- Active
- First seen
- October 5, 2026
- Last seen
- October 5, 2026
- Scans
- 1
- Direction
- emerging
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