Latest / PwC's accounting podcast
Disaggregated expense disclosures – The FASB’s new DISE standard
The FASB’s new disaggregation of income statement expenses (DISE) standard requires disclosures about specific types of expenses included in the expense captions presented on the face of the income statement as well as disclosures about selling expenses. In this episode, we explore the scope, key provisions, and practical challenges of implementing the new standard.
In this episode, we discuss:
2:32 – Overview of FASB’s DISE standard
5:00 – Which entities are impacted by the new requirements
7:53 – Key disclosure requirements, including tabular reporting
13:26 – Challenges in disclosing…
The skinny
The skinny isn't ready yet — notes appear once the transcript is processed.