DISE: Implementation, Challenges & Practical Considerations Webinar
Overview
The FASB's disaggregation of income statement expenses (DISE) requirements introduce new disclosure expectations that may significantly affect financial reporting processes, data collection, systems, internal controls, and cross-functional coordination. This course provides a practical overview of the DISE framework, including acceptable methods for disaggregation, required disclosure categories, and key implementation considerations. Participants will gain insight into:
- Acceptable approaches for disaggregating income statement expenses and selecting appropriate reporting bases
- Required disclosure categories and integration with existing GAAP reporting requirements
- Practical implementation challenges, organizational impacts, and strategies for preparing for compliance
Objective
To provide CPAs and other finance professionals with a practical understanding of the FASB’s disaggregation of income statement expenses (DISE) requirements, enabling them to evaluate disclosure approaches, assess implementation considerations, and support effective compliance planning.
Emphasis
- Acceptable bases to disaggregate
- Disaggregation basis selection
– Cost-incurred vs. expense-incurred basis
– Required categories
– Examples of existing GAAP disclosures to be integrated
– Other disclosure requirements - Example disclosures, implementation challenges, and transition planning considerations:
– Broad organizational impact
– Departments impacted
– Implementation strategy
– Anticipated costs
Speakers
Megan Hearn, Audit Partner, Department of Professional Practice
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