To the Point - FASB proposes requiring public business entities to disaggregate certain income statement expenses


Our publication discusses the FASB’s proposal that would require public business entities (PBEs) to disclose, on an annual and interim basis, disaggregated information about certain income statement expense line items. Comments are due by 30 October 2023, and the FASB will host a public roundtable on 13 December 2023.

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