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
What is Accounting Matters?
Accounting Matters lives up to its title, covering vital accounting topics that actually matter to professionals in the accounting trenches. We start with a new topic and definition every episode, then highlight and discuss the key areas, from evaluation to reporting. Accounting Matters is hosted by public accounting veterans Adam Olsen & Nicole Harger from advisory firm Embark.
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