Heads Up — FASB Votes to Issue Exposure Draft on Enhancing the Disaggregation of Expenses in the Footnotes to Public Business Entities’ Income Statements

Published on: 01 May 2023

This Heads up discusses the FASB’s decision to issue a proposed ASU that would require public business entities to further disaggregate certain expenses in their financial statement footnotes. The proposed ASU is expected to be released late in the second quarter of 2023 or early in the third quarter of 2023.


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