illuminated road intersection and traffic trails

Financial Reporting Developments - Disaggregation of income statement expenses


Overview

Our FRD publication on disaggregation of income statement expenses has been updated to further enhance and clarify our interpretive guidance in several areas. Refer to Appendix E of the publication for a summary of important changes. The guidance is effective for public business entities for fiscal years beginning after 15 December 2026, and interim periods within fiscal years beginning after 15 December 2027.

Download PDF