Accounting for the cost of externally marketed software

Accounting for the cost of externally markete...

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Disaggregated expense disclosures: Don’t roll the DISE

The FASB’s disaggregation of income statement expenses (DISE) guidance requires public business entities to provide significantly more detail about key income statement expense captions beginning in 2027. This episode covers what the new disclosure requirements mean, why implemen ...  Show more

Setting the standard: FASB activity in 2026

FASB standard setting activity continues full steam ahead in 2026, with projects focused on crypto assets, hedge accounting, liability-versus-equity classification, the statement of cash flows, and other key accounting topics. While the pace of new accounting standards may appear ...  Show more

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