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Beyond the Line Item: Building Your DISE Roadmap
Episode 87

Beyond the Line Item: Building Your DISE Roadmap

Accounting Matters

March 31, 202637m 9s

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Show Notes

Understanding DISE is one thing. Actually producing the disclosure every quarter is another. In the final episode of their three-part series, Embark's Nicole Harger and Adam Olsen are joined by David Bushby, who brings real-world perspective from working directly with public companies on DISE implementation. If your team is asking "where do we even start," this episode is the answer.


In this episode:

  • How to conduct a readiness assessment and gap analysis before your 2027 effective date
  • Who needs to be in the room: why finance, IT, HR, procurement, and operations all have a role
  • Key decisions to make early: cost-incurred vs. expense-incurred, selling expense definition, and voluntary disclosures
  • Systems and data challenges: fragmented ERPs, the retail inventory method, cost pools, and how to use estimates responsibly
  • Internal controls for a new disclosure: what needs to be in place before your first filing
  • How DISE interacts with segment reporting under ASC 280 and what to address in MD&A
  • Industry-specific pain points for retail, consumer products, manufacturing, life sciences, and tech
  • Six practical tips for first-year adoption, including why running a pilot in 2026 could save you significant headaches

Topics

accountingfinancebusiness