The Financial Accounting Standards Board (FASB) will host a public roundtable on its July 2023 proposed Accounting Standards Update (ASU), Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. The roundtable will take place on Wednesday, December 13, 2023, at the FASB offices located at 801 Main Avenue, in Norwalk, Connecticut.
The purpose of the roundtable is to provide an opportunity for those who have submitted a comment letter or provided feedback on the proposed ASU (which would apply to public business entities) to discuss their feedback with the FASB. The Board is seeking participation from investors, preparers, auditors, and others across all industries.
Those interested in participating in the roundtable should register online by October 16, 2023, and are encouraged to submit a comment letter. The comment letter deadline is October 30, 2023.
Nonparticipating observers should also register in advance by November 1, 2023 (seating is available on a first come, first served basis).
The meeting will be webcast and archived on the FASB website for 90 days following the meeting.
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