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SEC now: Segments 2025 comment letter trends
We continue our SEC-focused series with a discussion of segment disclosures, reporting trends, and early comment letter themes emerging from the adoption of the new standard. In this episode, we explore common staff observations, including the role of the Chief Operating Decision Maker, or CODM; significant expense disclosures; and interplay with non-GAAP measures.
In this episode, we discuss:
1:46 – Why segment disclosures remain a top SEC focus
8:04 – Early comment themes under the new standard
15:14 – Multiple profit measures and non-GAAP considerations
28:14 – How the SEC evaluates a…
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