EY helps clients create long-term value for all stakeholders. Enabled by data and technology, our services and solutions provide trust through assurance and help clients transform, grow and operate.
At EY, our purpose is building a better working world. The insights and services we provide help to create long-term value for clients, people and society, and to build trust in the capital markets.
Our Technical Line discusses the FASB’s proposal that would require public business entities to disclose, on an annual and interim basis, disaggregated information about certain income statement expense line items. The publication highlights investors’ requests for more detailed expense information, provides background on the Board’s rationale for key aspects of the proposal and includes examples of how the proposed guidance would be implemented. Comments are due by 30 October 2023, and the FASB will host a public roundtable on 13 December 2023.