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ASU 2023-07, Segment Reporting—Improvements to Reportable Segment Disclosures

FASB project summary and update record for significant segment expense, other segment item, CODM, multiple measure, single segment, and interim disclosure amendments.

Authority and currency

About this authority

Publisher
Financial Accounting Foundation
Standing
Primary authority
Version
Accounting Standards Update 2023-07
Relevant parts
Overview; key amendments; transition and effective dates
Currency
current · checked Aug 7, 2026

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The amendments are mandatory for fiscal years beginning after December 15, 2023 and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. By the verification date, the ordinary mandatory dates have passed. Entity scope, fiscal period, transition, and current Codification text still require explicit confirmation.