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Comment Letter - FASB’s proposed guidance on disaggregation of income statement expenses


In our comment letter we generally support the Board’s efforts to address investor requests for more detailed information about certain expenses. However, we have identified certain areas of the proposal that could be further clarified to improve its operability. We also encourage the Board to continue providing both investors and preparers with opportunities, in addition to the public roundtable on 13 December 2023, to transparently discuss any significant expected implementation challenges.

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