CFGI Complimentary webinar, CPE eligible

ASU 2024-03, Disaggregation of Income Statement Expenses

DISE Is Coming: What It Means for Your Team and How to Start Your Assessment

Wednesday, December 9, 2026, 12:00 to 1:00 PM ET

Virtual webinar on Zoom

Starting with fiscal years that begin after December 15, 2026, DISE requires public companies to break out key expense captions by nature in the footnotes. That detail usually sits across payroll, fixed assets, procurement and cost accounting, not in the general ledger. This session explains the requirements in plain terms, shows who in the organization is affected, and walks through practical first steps to assess readiness.

Reserve your spot

Registration takes less than a minute.

After submitting, you will be taken to Zoom to receive your personal join link.

What attendees will learn

  • What DISE requires companies to disclose, when it takes effect, and what to expect in the first year
  • Which teams are affected and what each will need to provide
  • How the requirements differ for companies with and without inventory
  • Where the data comes from and the common gaps: payroll and HR, fixed assets, purchasing and inventory costing, and allocations
  • Practical first steps to start a readiness assessment, and what comes after it through design and implementation

Who should attend

CFOs, controllers, and accounting and SEC reporting teams, along with the supply chain, HR and ERP teams who provide the underlying data.

Companies preparing to report publicly will also benefit from understanding the requirements early.

Bring your partners. DISE reaches well beyond accounting. Forward this invitation to the colleagues in supply chain, HR and ERP who will help produce the data.

Key dates for calendar-year companies

The first covered year begins January 1, 2027, which means the data needs to be captured from day one of that year.

  1. Nov 4, 2024ASU 2024-03 issued
  2. Jan 1, 2027First covered annual period begins
  3. Early 2028FY2027 10-K includes the first DISE footnote, with no comparatives required
  4. Q1 2028First interim disclosures for fiscal years beginning after Dec. 15, 2027

CPE credit

Earn 1 CPE credit in Accounting. Program level: Basic. Prerequisites and advance preparation: none. Delivery method: Group Internet Based.

To earn credit, attendees must join through their personal Zoom link and respond to the polling questions during the session.

This webinar is free of charge, so no refund or cancellation policy applies. If you are not completely satisfied and wish to file a complaint, contact Nicole Sylvester at nsylvester@cfgi.com within 10 days of the event.

Presented by CFGI

The session is led by CFGI subject matter experts in accounting, reporting, operations and ERP who support companies through DISE readiness and implementation.

Questions before the session? Contact DISE-SME@cfgi.com.