Income Statement Disaggregation: ASC 240-40
Tuesday, Jan. 20, 2026
10 a.m.-12:30 p.m. Central
2.5 CPE (2.5 technical)
Course code: 25WC-0661
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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.
Major subjects
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Disclosure - Overview
-
Disclosure - Expense Disaggregation
-
Implementation Guidance
Learning objectives
-
Determine the extent of expense disaggregation disclosures necessary
-
Recognize the objective of expense disaggregation disclosures.
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Identify through examples, the expense disaggregation disclosures required
Who should take this program?
- CPAs, financial professionals and professional staff dealing with this topic
Pricing
|
Standard Member Fee |
$99.00
|
 Standard Nonmember Fee |
$129.00
|
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Instructor
Bobbe Barnes, CPA, CMA, CGFM
Location
Online
Area
of study
Accounting & audit
Field(s)
of study
Accounting - Technical (2.5)
Level
Overview
Format
Group Internet Based
Sponsor
NASBA ID#: 104822
Prerequisites
Prereq.
None
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business
days before the event start date.
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