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DTSTAMP:20260519T122037Z
DTSTART:20270401T150000Z
DTEND:20270401T173000Z
LOCATION: **Online**
SUMMARY: Income Statement Disaggregation: ASC 240-40 26-27
DESCRIPTION: The FASB has released Accounting Standards Update (ASU) 2024-03\, Income Statement&mdash\;Reporting Comprehensive Income "Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. This Update entails much more detail than the current requirements for public business entities. This Update enhances the disclosures regarding a public business entity's expenses and addresses investors' requests for more detailed information about the types of expenses\, including inventory purchases\, employee compensation\, depreciation\, amortization\, and depletion. These details are provided within commonly presented expense captions such as cost of sales\, SG&A\, and research and development.
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