A wave of new accounting rules is set to crash down on public companies starting in 2027 — and finance chiefs who aren’t already scrambling to prepare could be caught flat-footed, experts warn.
The biggest and broadest change, known as DISE — short for income-statement expense-disaggregation — will hit every single public company in America in about five months, forcing firms to reveal far more detail about where their money actually goes.
The rule kicks in for annual periods beginning after December 15, 2026, which means January 1, 2027, for companies that run on a calendar year. And accounting advisers say the clock is already ticking.
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