{"type":"rich","version":"1.0","provider_name":"Transistor","provider_url":"https://transistor.fm","author_name":"Accounting Matters","title":" Beyond the Line Item: Building Your DISE Roadmap","html":"","width":"100%","height":180,"duration":2229,"description":"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 dateWho needs to be in the room: why finance, IT, HR, procurement, and operations all have a roleKey decisions to make early: cost-incurred vs. expense-incurred, selling expense definition, and voluntary disclosuresSystems and data challenges: fragmented ERPs, the retail inventory method, cost pools, and how to use estimates responsiblyInternal controls for a new disclosure: what needs to be in place before your first filingHow DISE interacts with segment reporting under ASC 280 and what to address in MD&AIndustry-specific pain points for retail, consumer products, manufacturing, life sciences, and techSix practical tips for first-year adoption, including why running a pilot in 2026 could save you significant headaches","thumbnail_url":"https://img.transistorcdn.com/DlN6VFUkE7QtJKeXEqMxsajkN_iTQ4u_4mD0blVYaWo/rs:fill:0:0:1/w:400/h:400/q:60/mb:500000/aHR0cHM6Ly9pbWct/dXBsb2FkLXByb2R1/Y3Rpb24udHJhbnNp/c3Rvci5mbS9iMDlh/NGFjMDAxODdlMzQw/MjY2NGQyNDk3MTY1/M2RhYy5wbmc.webp","thumbnail_width":300,"thumbnail_height":300}