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Participants will be able to demonstrate an understanding of the DISE standard, evaluate the potential impact on their organization’s financial reporting, and consider an implementation plan.
Host: Christine Mazor, partner, Deloitte & Touche LLP
Presenters: Louis Eksteen, managing Director, Deloitte Consulting LLP
Amy Groves, managing Director, Deloitte & Touche LLP
Blair McCauley, managing Director, Deloitte & Touche LLP
Jonathan Tambourine, partner, Deloitte & Touche LLP
Key Takeaways
1.0 Overview CPE credit | Accounting
ASU 2024-03, Disaggregation of Income Statement Expenses (DISE), introduces new expense reporting disclosure requirements for public business entities that are effective for fiscal years beginning after December 15, 2026. Companies will want to consider the ability of financial reporting systems and processes to compile and present the new disclosures as well as potential related internal controls, so now is the time to prepare. We’ll discuss:
- A technical overview of the standard
- Implementation considerations
- Potential adoption challenges and strategies to address them
Participants will be able to demonstrate an understanding of the DISE standard, evaluate the potential impact on their organization’s financial reporting, and consider an implementation plan.
