Engineering & Construction Spotlight — Considerations Related to Materials Purchased for Over-Time Contracts in DISE Disclosures (November 12, 2025)
This Engineering and Construction Spotlight discusses considerations related to how entities in the construction industry should determine the presentation of material purchases used to fulfill revenue contracts recognized over time within disaggregated expense disclosures after adopting FASB Accounting Standards Update No. 2024-03, Disaggregation of Income Statement Expenses.
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