The Financial Accounting Standards Board (FASB) is seeking public companies to participate in a study that focuses on potential improvements to the segment disclosure requirements. This is the FASB’s second study on segment reporting and focuses on the information that is disclosed by each reportable segment. The first study, undertaken in 2018, focused on improving the aggregation criteria and the process for determining the reportable segments. For this study, the FASB seeks public companies that apply the disclosure requirements in FASB Accounting Standards Codification® Topic 280, Segment Reporting. Participants in the study will be asked to provide information on the operability of various potential improvements to the segment disclosure requirements and to identify any potential unintended consequences. Feedback obtained from the study will help inform FASB about the costs and benefits of the different ideas. A summary of the findings will be presented to FASB at a future public board meeting. Individual feedback will be kept confidential.