Disaggregated expense disclosures: Don’t roll the DISE

PwC's CFOdirect podcast by PwC

Jun 16, 202642:49Business

The FASB’s disaggregation of income statement expenses (DISE) guidance requires public business entities to provide significantly more detail about key income statement expense captions beginning in 2027. This episode co...

Related Episodes

Continue listening to more episodes from PwC's CFOdirect podcast.

Back to basics: Interim tax provisions

Sep 22, 2026 - 29:42

Interim income tax accounting can be complex, but it starts with a foundational concept: estimating the a...

Navigating tariff uncertainty: Refunds, enforcement, and accounting

Sep 17, 2026 - 43:34

Tariffs levied by the US government continue to evolve, creating significant implications for finance and...

Back to basics: Consolidation–Presentation and disclosure

Sep 8, 2026 - 27:27

To close out our four-part Back to basics discussion on consolidation accounting, we turn to presentation...

Back to basics: Consolidation—Determining the primary beneficiary

Sep 3, 2026 - 31:01

We’re continuing our refresher series on consolidation accounting. In this episode, learn how to determin...

Back to basics: Consolidation—Identifying a VIE

Sep 1, 2026 - 48:35

Get a refresher on consolidation accounting with a deeper look at how to determine whether an entity is a...

Back to basics: Consolidation—Getting started

Aug 27, 2026 - 40:13

Get a refresher on consolidation accounting, including an overview of the consolidation framework, the va...

Environmental credits: Understanding new FASB guidance

Aug 25, 2026 - 42:51

Environmental credits accounting is changing with the introduction of ASC 818. New FASB guidance establis...

Sustainability now: “Clearing the air” on GHG–August 2026

Aug 18, 2026 - 35:06

GHG Protocol updates are reshaping the outlook for GHG reporting, including a move toward a consolidated...