In this webcast, KPMG professionals discuss three FASB projects that will require significant new expense disaggregation disclosures.
New expense disaggregation disclosures requirements from three FASB projects:
FASB proposes income statement disaggregation disclosures
Public companies would disclose specific natural expense categories in certain income statement captions.
FASB proposes improvements to income tax disclosures
Proposal would enhance income tax disclosures for the effective tax rate reconciliation and income taxes paid.
FASB proposes improvements to segment disclosures
Proposals would require disclosure of significant segment expenses, and enhance disclosures in annual and interim reporting.
Podcast: Disaggregation of income statement expenses
KPMG professionals discuss proposed income statement disaggregation disclosure requirements.
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