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Technical Line - A closer look at the FASB’s proposal to require disaggregation of certain income statement expenses


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.

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