Which of the following statements regarding the FASB's new guidance on segments $($ASU No$.2023-07,$ Segment Reporting $($Topic $280)$ Improvements to Reportable Segment Disclosures, November $2023)$ is true?

The new guidance requires disclosure of significant segment expenses and other segment items.

The new guidance requires provision of all annual disclosures about a reportable segment$$s profit or loss and assets in interim periods

The new guidance requires entities that have single reportable segment to provide all disclosures specified by the standard.

All of these statrements is true