Heads Up — FASB Directs Staff to Draft Final Standard on Disaggregation of Income Statement Expenses (DISE) (June 28, 2024)
This Heads Up discusses tentative decisions that the FASB has made since issuing its proposed Accounting Standards Update (ASU) on DISE, which would enhance disclosures related to DISE for public business entities to further disaggregate expenses in the footnotes to their financial statements. The Board concluded its redeliberations on the proposed ASU at its June 26, 2024, meeting.
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