FASB Staff Proposes Taxonomy Implementation Guide Related to Disaggregation of Income Statement Expenses

The FASB staff has released a proposed GAAP taxonomy implementation guide related to the disaggregation of income statement expenses under ASC 220-40. The guide contains examples that are intended to “help users of the GAAP Taxonomy understand how the modeling for the disaggregation of income statement expenses is structured within the GAAP Taxonomy.”

Comments on the proposed GAAP taxonomy implementation guide are due by September 19, 2025.