FASB Disaggregation of Income Statement Expenses

Published: Oct 23, 2023

TXCPA’s Professional Standards Committee supports FASB’s goal of more useful investor info but cautions that proposed expense disaggregation disclosures may be confusing, inconsistent with GAAP, and overly burdensome.

    FASB Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40)

    View proposal. View TXCPA PSC comment letter here.

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