---
title: "Webinar: Disaggregation of Expenses: Overview of FASB Rules and Proposals"
description: Investors are a needy bunch. They are always asking for more, especially as it relates to disclosures. One of the main areas they are focused on is related to disaggregation of certain expenses. Ask and ye shall receive! The FASB heard investors and finalized two new ASUs:
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---
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## **Live Webinar | Register Now** Disaggregation of Expenses: Overview of FASB Rules and Proposals
**Live, CPE-eligible webinar with GAAP Dynamics and J Curve, LLC / Homrich, Klein & Associates**
**Thursday, May 16th, 2024
11:30 AM - 12:30 PM (ET)**
**Course Description**
Investors are a needy bunch. They are always asking for more, especially as it relates to disclosures. One of the main areas they are focused on is related to disaggregation of certain expenses. Ask and ye shall receive! The FASB heard investors and finalized two new ASUs:
- ASU 2023-07 Improvements to Reportable Segment Disclosures
- ASU 2023-09 Improvements to Income Tax Disclosures
However, these ASUs are just the appetizer. The main course is a proposed ASU requiring companies to disaggregate relevant expense captions in the income statements. The so-called “DISE” proposal would have far reaching impacts to public companies.
**Learning Objectives**
By the end of this course, you should be able to:
1. Recall the improvements to income tax disclosures set out in ASU 2023-09
2. Recall the improvements to reportable segment disclosures set out in ASU 2023-07
3. Identify line items in an income statement that would need to be disaggregated in accordance with the proposed ASU
Join us for this 1-hour, CPE-eligible webinar (1.0 CPE), co-sponsored with J Curve, LLC / Homrich, Klein & Associates where we’ll discuss these rules and their expected impact on companies.
**Don't delay. Sign up today!**
[](https://revolution.gaapdynamics.com/learn)
[](https://www.intelligize.com/)
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### Register
#### About GAAP Dynamics
GAAP Dynamics is a training firm that provides tailored and engaging learning solutions to companies and accounting firm worldwide. We believe training shouldn’t be a “tick the box” exercise, but rather an opportunity to empower your people and help them make the right decisions at the right time. Our training engages your people and guides them through complex accounting and auditing rules, saving you time, money, and mistakes!
#### **J Curve, LLC**
J Curve provides access to a remarkable range of accounting and finance consulting resources. We specialize in providing highly experienced accounting and finance professionals who enable financial leaders to fulfill important business initiatives.
#### **Homrich, Klein & Associates**
Homrich, Klein & Associate's is Atlanta's premier provider of search services for accounting and finance professionals. Our speciality is permanent placement services under the CFO umbrella. We work with companies from start-up enterprises to the Fortune 500. Our candidates, from rising stars to experienced professionals, are top notch talent who excel in their field. We strive to bring together the best and the brightest on each side of the hiring table.
#### Helen Munter, CPA
- CEO and Co-Founder of ADIGEO
- CPA licensed in the State of California
- Former Director of Registration and Inspections at the PCAOB
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#### John Fiebig, CPA
- President and Co-Founder of ADIGEO
- CPA licensed in the States of Texas and Oklahoma
- Former Senior Deputy Director and program leader for the PCAOB’s Global Network Firm program
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### CPE Specifics
**Program Fee:** No fee1
**CPE Credits:** 1.0 hour
**Course Format:** Live, facilitator-led webinar, which includes lecture, examples, exercises, polling questions, and Q&A
**Instructional Delivery Method:** Group Internet Based
**Field of Study:** Accounting
**Knowledge Level:** Overview
**Prerequisites:** None
**Advanced Preparation:** None
**Refunds and Cancellations:** For more information regarding refunds, concerns, and program cancellation policies, please contact our offices at (804) 897-0608.
1 *In order to be awarded full credits, you must respond to at least 3 polling questions asked during the program and attend for at least 50 minutes.*
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GAAP Dynamics 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: [www.nasbaregistry.org.](https://www.nasbaregistry.org/)
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