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Details on FASB’s Public Company Expense Disclosures (DISE)

FASB will now require PBEs to disaggregate extra expense details in financial statement notes.

On November 4, 2024, FASB issued Accounting Standards Update 2024-03, Disaggregation of Income Statement Expenses (DISE), which will require public business entities to disclose additional expense details in annual and interim financial statement notes. Inventory purchases; employee compensation; depreciation; intangible asset amortization; and depreciation, depletion, and amortization (DD&A) amounts that are included in certain expense line items will now be disclosed. Download the PDF below for more details on the guidance.

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