BrightSphere Investment (BSIG) - 2024 Q1 - Quarterly Report

10 Table of Contents BrightSphere Investment Group Inc. Use of estimates In November 2023, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2023-07 - Segment Reporting (Topic 280) - Improvements to Reportable Segment Disclosures. The amendment requires annual and interim disclosures of significant segment expenses that are regularly provided to the chief operating decision maker by reportable segment and clarifies that single reportable segment entities are re ...