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ASC 280-10-50-35 provides guidance for additional disclosures in situations when retrospective application of changes to segment information is impracticable.

ASC 280-10-50-35

If a public entity has changed the structure of its internal organization in a manner that causes the composition of its reportable segments to change and if segment information for earlier periods, including interim periods, is not restated to reflect the change, the public entity shall disclose in the year in which the change occurs segment information for the current period under both the old basis and the new basis of segmentation unless it is impracticable to do so.

ASC 280-10-50-17 states that “information is impracticable to present if the necessary information is not available and the cost to develop it would be excessive.” We expect such situations to be rare as it is usually possible to obtain the necessary prior period information. The SEC staff has been skeptical that revising prior periods is impracticable.
Similar to changes to reportable segments made during annual periods, if prior year interim segment information is not revised, then the current period segment disclosures should be presented on both the old basis and new basis, unless it would prove impracticable to do so.
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