If you change your segments during the period, are you required to restate prior period segment disclosures?
Segment change and comparative presentation
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In addition to recasting your prior year presentation, your footnote disclosure should include an explanation of the change and the reason that you are making this change.
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Yes, if you change your segments, you should restate prior period disclosures to conform to the new segment presentation unless the change is not material. You should have transparent disclosure when your segments change.