FASB Moves Ahead with Requirement to Disaggregate Expenses

FASB adopts new ASU requiring disaggregation of expenses

More specifically, the ASU requires public companies to disclose, in the notes to financial statements, specified information about certain ...

FASB issues new disaggregated expense disclosure requirements ...

ASU 2024-03, Disaggregation of Income Statement Expenses (DISE), applies to all public business entities (PBEs) and is effective for annual ...

FASB Directs Staff to Draft Final Standard on Disaggregation of ...

FASB Directs Staff to Draft Final Standard on Disaggregation of Income Statement Expenses (DISE) (June 28, 2024).

FASB Moves Ahead with Requirement to Disaggregate Expenses

The Financial Accounting Standards Board voted to require public companies (and other SEC filers) to disaggregate certain income statement expense line items.

FASB Finalizes ASU to Dissagregate Income Statement Expenses

Producing the information necessary to comply with the new disaggregated expenses disclosure may require detailed recordkeeping. The FASB ...

FASB Issues Final Standard on Disaggregation of Income Statement ...

2024-03, which requires disaggregated disclosure of income statement expenses for public business entities (PBEs). The ASU requires PBEs to ...

FASB issues ASU - Disaggregation of income statement expenses

Additionally, it does not change or remove existing disclosure requirements. Key provisions unpacked. Relevant expense captions identified for ...

Rolling the DISE: FASB issues final ASU - KPMG International

The primary goal is to improve the decision usefulness of expense information on public business entities' income statements through the disaggregation of ...

FASB Issues Final Standard on Disaggregation of Income Statement ...

Stay informed about FASB's ASU 2024-03, which mandates detailed disaggregation of income statement expenses. Find out how this affects ...

Details on FASB's Public Company Expense Disclosures (DISE)

On November 4, 2024, FASB issued Accounting Standards Update 2024-03, Disaggregation of Income Statement Expenses (DISE), which will require ...

FASB Proposed Accounting Standards Update on Income Statement ...

DISE requires public business entities to provide tabular disclosures in financial statement footnotes that detail expenses in a new format. The ...

FASB issues new, long-anticipated income statement expense rules

Compliance with the standards update “isn't going to be cheap” for many firms but the FASB has taken steps to reduce the cost to preparers, ...

FASB Issues Accounting Standards Update on Disaggregation of ...

The Financial Accounting Standards Board (FASB) issued Accounting Standards Update 2024-03 (ASU) to require public companies to disaggregate ...

FASB Adds Standard on Income Statement Expenses

A new standard requiring public companies to disclose, in interim and annual reporting periods, additional information about certain ...

FASB Proposed ASU Would Expand Income Expense Disclosures

The proposed ASU is intended to address investor requests for further disaggregation of expenses in commonly presented income statement expense ...

FASB Issues Standard That Improves Disclosures about Income ...

During the FASB's 2021 agenda consultation and other outreach, investors observed that expense information is critically important in ...

FASB issues final ASU requiring enhanced disclosure of segment ...

In July 2023, the FASB voted to move ahead with new requirements for disaggregation of income statement expenses, issuing a proposed ...

FASB Exposure Draft on Disaggregation of Income Statement ...

Investors have been requesting disaggregated information broadly, and about income statement expenses specifically, for at least 15 years, ever ...

FASB proposes expense disaggregation to aid income statement ...

The Board believes the incremental information required under the proposed ASU should allow investors to better understand the components of an ...

Disaggregating FASB's Proposed Income Statement Disclosure ...

On July 31, 2023, the Financial Accounting Standards Board (FASB) issued the exposure draft of an Accounting Standards Update (ASU): Income ...