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this video will walk through the disclosure requirements in the proposed Accounting Standards update for the disaggregation of income statement expenses also referred to as dice the board is issuing this proposed update to address requests from investors for more detailed information about certain types of expenses that are included in expense captions commonly presented on the face of the income statement letamp;#39;s begin by looking at the left hand side of this slide which depicts a fairly typical income statement presentation for a public company that is a manufacturer today there are few income statement presentation requirements in the codification the captions that public companies present on the income statement are generally established by the SEC and the board recognizes that there is docHub variability in how entities label and present expense captions the objective of this proposal is to further disaggregate expenses in the notes to the financial statements the follo
