Architectural detail of modern sustainable academy building on Groningen Campus, Netherlands in Instagram toning

Technical Line - A closer look at the FASB’s new disaggregated expense disclosure requirements


Overview

Our Technical Line discusses the FASB’s guidance that requires public business entities to disclose, on an annual and interim basis, disaggregated information about certain income statement expense line items. The publication discusses how to apply the new guidance, includes illustrative examples and provides background on the Board’s rationale for key aspects of the standard.

Download PDF