that will change how companies report financial data starting in 2027. But most finance teams likely aren’t ready. In this episode of On the Clock, host Mike Gravagno sits down with Chelsea Hall, former practitioner and industry expert, to break down DISE in under three minutes: ✔ What DISE requires (hint: it’s all in the footnotes) ✔ Why investors have been pushing for this for 20+ years ✔ The specific expense categories you’ll need to disaggregate ✔ What finance leaders should be doing right now to prepare If your company reports under US GAAP, this requirement affects you. Don’t wait until 2027 to find out you have data gaps. 00:00 Introduction: 3 Minutes on DISE 00:15 What is DISE? (Disaggregation of Income Statement Expenses) 00:45 New Footnote Requirements 01:45 Why Now? Investor Demand for Transparency 02:07 What Leaders Need to Do Now On the Clock is Workiva’s monthly thought leadership series that has real insights from real experts in three minutes or less. Subscribe so you never miss an episode. #DISE #FASB #FinancialReporting #Accounting #CFO #Finance #Workiva #OnTheClock » Subscribe to Workiva: https://www.youtube.com/@Workiva Workiva Inc. (NYSE: WK) powers trust, transparency, and accountability. Accounting, finance, sustainability, risk and audit teams from more than 6,600 organizations, including over 85% of Fortune 1,000 companies rely on Workiva for their mission-critical work. We transform how customers connect data, unify processes, and empower teams in a secure, audit-ready, intelligent platform. Learn more at workiva.com. Connect with Workiva Online! » Visit Workiva.com: https://www.workiva.com/ » Follow Workiva on LinkedIn: https://www.linkedin.com/company/workiva/ » Follow Workiva on Instagram: https://www.instagram.com/workiva/ » Check out the Workiva podcast, “The Pre-Read”: https://www.workiva.com/podcast/the-pre-read

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