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Disaggregating Income Statement Expenses (DISE): Getting
Ready for ASU 2024-03

with GAAP Dynamics and Intelligize
Wednesday, October 14th, 2026
1:00 PM - 2:00 PM ET

Course Description

Ready or not, DISE is almost here!

ASU 2024-03, Disaggregation of Income Statement Expenses, introduces significant new disclosure requirements for public business entities (PBEs). Beginning with annual reporting periods after December 15, 2026, PBEs will be required to provide investors with greater transparency into the expenses included within certain income statement captions.

While DISE doesn’t change the face of the income statement, complying with the new disclosure requirements may require significant work behind the scenes. Companies will need to identify their relevant expense captions, determine which natural expense categories are included within those captions, gather the necessary information, and develop disclosures that reconcile back to amounts presented on the income statement. They’ll also need to tackle new requirements related to selling expenses and other items included within relevant expense captions.

Join GAAP Dynamics and Intelligize for this timely, one-hour webinar designed to help you get ready for DISE. Mike Walworth, CPA, Founder and CEO of GAAP Dynamics, will walk you through the key requirements of ASU 2024-03 using examples and practical application considerations. Along the way, Shanequa Grayson, Financial Reporting Product Specialist from Intelligize, will demonstrate how the Intelligize+ AI platform can help accounting and financial reporting professionals research disclosures, benchmark against peers, and monitor how other companies are approaching implementation of the new standard.

With the effective date quickly approaching, now is the time to make sure your organization is ready!

Learning Objectives

1.  Recall the scope, effective date, and key disclosure requirements related to the disaggregation of income statement expenses in accordance with ASU 2024-03.
2.  Identify relevant expense captions and the natural expense categories that must be separately disclosed under the new guidance.
3.  Recognize practical implementation considerations, including the requirements related to selling expenses and other items included within relevant expense captions.
4.  Explore how publicly available company disclosures, SEC comment letters, and peer benchmarking can assist with implementation of the new requirements.

Don't delay. Sign up today!