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Disaggregation of income statement expenses

08.10.2023 | Duration: 10:35

乐鱼（Leyu）体育官网 professionals discuss proposed income statement disaggregation disclosure requirements.

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Podcast overview

Members of the 乐鱼（Leyu）体育官网 Department of Professional Practice discuss details from the latest FASB proposal that would require disaggregation of certain income statement expenses in the notes to the financial statements for public companies.

Applicability

  • Public business entities

Relevant dates

  • July 31, 2023 鈥� FASB issued proposed ASU
  • October 30, 2023 鈥� Comments due

Podcast contents

  • 0:20听鈥� Introduction
  • 1:00听鈥� Background and how the project has evolved
  • 3:20听鈥� Income statement expenses subject to disaggregation
  • 5:30听鈥� Disaggregation of inventory and manufacturing expenses
  • 6:45听鈥� What is included in natural expense categories
  • 7:55听鈥� Qualitative disclosures
  • 8:45听鈥� Proposed effective date and transition
  • 9:35聽鈥� Closing

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Resource
Webcast Replay Webcast Upcoming Listen Now From The Web

Handbook: Financial statement presentation

Latest edition: In-depth guide on presentation and disclosure requirements, plus considerations under SEC regulations.

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Resource
Webcast Replay Webcast Upcoming Listen Now From The Web

FASB proposes income statement disaggregation disclosures

Public companies would disclose specific natural expense categories in certain income statement captions.

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Meet our team

Image of Valerie Boissou
Valerie Boissou
Partner, Dept. of Professional Practice, and US-France Corridor Leader, 乐鱼（Leyu）体育官网 US
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Image of Tim Phelps
Tim Phelps
Partner, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
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Image of Valerie Boissou
Valerie Boissou
Partner, Dept. of Professional Practice, and US-France Corridor Leader, 乐鱼（Leyu）体育官网 US
Read bio
Image of Tim Phelps
Tim Phelps
Partner, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
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