Beyond the Line Item: Building Your DISE Roadmap

About this episode

This episode provides practical guidance on building a DISE roadmap for public companies, featuring insights from industry expert David Bushby.

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…

People in this episode

Hosts: Nicole Harger, Adam Olsen

Guest: David Bushby

Topics covered

• DISE implementation
• readiness assessment
• gap analysis
• internal controls
• segment reporting
• industry-specific challenges
• first-year adoption tips

Keywords

• DISE
• disclosure
• readiness assessment
• gap analysis
• internal controls
• segment reporting
• first-year adoption
• public companies
• industry challenges
• cost pools

Mentioned in this episode

Organizations: Embark

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