Income Statement Disaggregation: ASC 240-40 WEBCAST
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.
Highlights
Disclosure. Expense disaggregation. Implementation guidance.
Prerequisites
Some knowledge of the topic.
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
None.
Notice
None.
Leader(s):
Leader Bios
Bobbe Barnes, AICPA Learning
Bobbe M. Barnes, CPA, CGMA, CMA, CGFM Fair Oaks Ranch, TX Bobbe is an educator and consultant with many years of professional experience in IFRS & US GAAP training around the world. Most recently, she developed the Certified International Professional Accounting certificate program, comprising training courses and examinations. Bobbe has worked in many countries including the USA, Central & Eastern Europe, Central Asia, Russia, Ukraine, China, Indonesia, Mongolia, and South Korea. She is a Certified Public Accountant (CPA), a Chartered Global Manangement Accountant, a Certified Management Accountant (CMA), and a Certified Government Financial Manager (CGFM).
Non-Member Price $129.00
Member Price $99.00