Income Statement Disaggregation: ASC 240-40 25-26
Overview
The FASB has released a Proposed Accounting Standards Update addressing Disaggregation of Income Statement expenses (Subtopic 220-40). The extent of disclosures that will be required is such that one should be aware of. This new proposal entails much more detail than current requirements for public business entities.
Delivery Method: Individual webcast
CPE Credit: Accounting
Program Level: Overview
Highlights
- Disclosure - Overview
- Disclosure - Expense Disaggregation
- Implementation Guidance
Prerequisites
None.
Designed For
CPAs, Financial professionals and professional staff dealing with this topic.
Objectives
- Determine the extent of expense disaggregation disclosures necessary.
- Recognize the objective of expense disaggregation disclosures.
- Identify through examples, the expense disaggregation disclosures required.
Preparation
Some knowledge of the topic.
Leader(s):
Leader Bios
Bobbe Barnes, AICPA
Bobbe M. Barnes, CPA, CMA, CGFM, is an educator and consultant with many years of professional experience in IFRS, US GAAP and certification training around the world. She recently completed nine years overseas working in emerging economies, where she led the team that developed the Certified International Professional Accounting certificate program, comprising of training courses and examinations. In addition, she is active in the Institute of Management Accountants, having served on the board of directors and the standing committee on ethics. Barnes was a keynote speaker at the International Accounting and Auditing Conference in Tashkent, Uzbekistan, and a speaker at the fifth annual Middle East IFRS and Accounting Summit in Dubai, where she also conducted a full day workshop on financial instruments.
Non-Member Price $129.00
Member Price $99.00