ASC

Concept

operating segments

Referenced in 1 subtopic across 1 area.

Presentation1

  1. 280-908Airlines280 Segment Reporting

    ASC 280-908 is the airlines-industry subtopic of the segment reporting topic, but it contains no substantive guidance — its Overview/Background, Scope, and Other Presentation Matters sections are all marked "Section not used." Airlines therefore apply the general segment reporting requirements of ASC 280-10 (operating segments, aggregation criteria, reportable segment thresholds, and entity-wide disclosures) without any airline-specific modification in this subtopic.