The State of Segment Reporting by US Public Entities: 1976 - 2017

61 Pages Posted: 3 May 2019 Last revised: 17 Apr 2020

See all articles by Christine Botosan

Christine Botosan

Financial Accounting Standards Board

Adrienna A. Huffman

The Brattle Group

Mary Harris Stanford

Texas Christian University - Department of Accounting

Date Written: April 16, 2020

Abstract

This paper offers an in-depth data driven overview of the history and status as of 2017 of segment reporting by public entities trading in U.S. capital markets. Our analysis focuses on the perceived issues identified in the Financial Accounting Standards Board (FASB) 2016 Invitation to Comment on FASB’s Agenda – the extent of disaggregation into reportable segments, the stability of segmentation over time, the line-items disclosed, and the reconciliation of segment to consolidated totals. We document the trends in and status of segment reporting as of 2017 as another round of efforts to improve segment reporting proceeds. The paper concludes with a discussion of several unanswered questions suggested by the data.

Keywords: Segment disclosures, SFAS 131, SFAS 14, ASC 280

JEL Classification: K20, K22, M40, M48

Suggested Citation

Botosan, Christine and Huffman, Adrienna A. and Stanford, Mary, The State of Segment Reporting by US Public Entities: 1976 - 2017 (April 16, 2020). Available at SSRN: https://ssrn.com/abstract=3363738 or http://dx.doi.org/10.2139/ssrn.3363738

Christine Botosan

Financial Accounting Standards Board ( email )

401 Merritt 7
PO Box 5116
Norwalk, CT 06856
United States

Adrienna A. Huffman (Contact Author)

The Brattle Group ( email )

San Francisco, CA 9133
United States

Mary Stanford

Texas Christian University - Department of Accounting ( email )

M.J. Neeley School of Business
TCU Box 298530
Fort Worth, TX 76129
United States
817-257-7483 (Phone)

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