Disaggregation of Income Statement Expenses (DISE)   

Course Details

In this course, KPMG professionals explore the Disaggregation of Income Statement Expenses (DISE) standard’s requirements, clarify potential impacts, and discuss key considerations for implementation and financial communication. Topics include:

• understanding the standard
• implementation considerations
• financial reporting & disclosure challenges
• impact on stakeholder communications.

By the end of this course, participants should be able to:

• recall key provisions, scope, and the FASB's objectives behind the new disclosure requirements
• identify practical steps for adopting the standard, including data readiness, system modifications, and internal control updates
• navigate complexities in presenting expense disaggregation
• describe how the new disclosures may influence investor relations, earnings releases, and regulatory filings.

Note: This course is based on a live webcast that took place on March 25, 2025. It references data and sources that were available at the time of development. Please visit the Financial Reporting View website for the most up-to-date guidance and insights.

Keywords: DISE, Disaggregation of Income Statement Expenses, ASU 2024-03, Accounting

Other Details

NASBA Delivery Type: Self-Study

Advance Preparation: There is no advance preparation for this course.

This course is mobile-compatible.

Pre-requisites: There are no pre-requisites for this course.