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Income Statement Disaggregation: ASC 240-40 25-26

 Various
 
2.5
Registration is Open
Member Price
$99.00 Regular Registration
Your Price
$129.00 Regular Registration
This course is being offered on multiple dates, listed below. Click the Register button next to your preferred date to register.
 Tue, 07/29/2025 from 11:00 am to 1:30 pm
 Tue, 10/28/2025 from 11:00 am to 1:30 pm
 Tue, 01/20/2026 from 11:00 am to 1:30 pm
 Tue, 03/17/2026 from 11:00 am to 1:30 pm
Designed For:

CPAs, Financial professionals and professional staff dealing with this topic.

Prerequisite:

None.

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

Sponsors

For Technical Support: 
Please contact the CalCPA Help Desk at (866) 928-8915, [email protected] . Allow 1 business day for email responses

Objectives

  • Determine the extent of expense disaggregation disclosures necessary.
  • Recognize the objective of expense disaggregation disclosures.
  • Identify through examples, the expense disaggregation disclosures required.

Speakers

Advanced Preparation

Some knowledge of the topic.

Vendor

The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.