About this episode

This episode discusses the FASB's new disaggregation guidance for income statement expenses and its implications for public business entities.

The FASB’s disaggregation of income statement expenses (DISE) guidance requires public business entities to provide significantly more detail about key income statement expense captions beginning in 2027. This episode covers what the new disclosure requirements mean, why implementation may be more complex than expected, and how companies can start preparing their data, systems, processes, controls, and judgments now. For more on this topic read section 3.11 of PwC’s Financial statement presen...

Topics covered

• disaggregation of expenses
• income statement
• financial reporting
• disclosure requirements
• business preparation
• data management

Keywords

• disaggregation
• income statement expenses
• FASB
• disclosure requirements
• financial reporting
• business entities
• preparation
• data systems

Mentioned in this episode

Organizations: FASB, PwC

Books & works: Financial statement presentation

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