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Welcome to the Deloitte Accounting Research Tool (DART)

Our extensive database of accounting and financial reporting literature is updated frequently with the latest content from the FASB, EITF, AICPA, PCAOB, and SEC. It also includes Deloitte’s own accounting manuals and guidance. Download the DART mobile app for on-the-go access.

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Quarterly Accounting Roundup: Second Quarter — 2025

Roadmap: Share-Based Payment Awards (June 2025)

Roadmap: Current Expected Credit Losses (June 2025)

Roadmap: SEC Reporting Considerations for Business Acquisitions (June 2025)

Roadmap: Greenhouse Gas Protocol Reporting Considerations (June 2025)

Heads Up — FASB Amends Guidance on Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity (May 30, 2025)

Roadmap: Leases (May 2025)

Roadmap: Digital Assets (May 2025)

Heads Up — Income Tax Disclosure Considerations Related to the Adoption of ASU 2023-09 (May 20, 2025)

Heads Up — FASB Clarifies Guidance on Share-Based Consideration Payable to a Customer (May 16, 2025)

Roadmap: Transfers and Servicing of Financial Assets (May 2025)

Sustainability Spotlight — Comparison of Significant Sustainability-Related Reporting Requirements (May 13, 2025)

SEC Updates Regulation S-K C&DIs

The staff in the SEC’s Division of Corporation Finance has updated its Regulation S-K compliance and disclosure interpretations (C&DIs) related to legal proceedings.

GASB Releases Implementation Guide

The GASB has released an implementation guide containing Q&As that “clarify, explain, or elaborate on certain GASB pronouncements.”

Quarterly Accounting Roundup — Second Quarter — 2025

Welcome to Quarterly Accounting Roundup: Second Quarter — 2025. Key accounting, financial reporting, and regulatory developments in the second quarter of 2025 include (1) the FASB’s release of (a) Accounting Standards Updates (ASUs) on identifying the accounting acquirer in a business combination and share-based consideration payable to a customer, and (b) a proposed ASU on accounting for debt exc

FASB Holds June 18 Meeting

At its June 18, 2025, meeting, the FASB discussed its project on narrow-scope improvements to the interim reporting guidance in ASC 270 — specifically, the feedback received on its proposed ASU on this topic.

On the Radar — Share-Based Payment Awards (June 2025)

This publication briefly summarizes some of the more challenging aspects of applying the accounting guidance in ASC 718 on share-based payment awards.

Roadmap: Share-Based Payment Awards (June 2025)

This Roadmap provides Deloitte’s insights into and interpretations of the guidance on share-based payment arrangements in ASC 718 related to employee and nonemployee awards and in other literature (e.g., ASC 805). The 2025 edition of the Roadmap includes several new discussions as well as clarifications of previously expressed views.

On the Radar — Current Expected Credit Losses (June 2025)

ASC 326 provides comprehensive guidance on recognizing and measuring credit losses related to financial assets measured at amortized cost (e.g., held-for-investment loans and held-to-maturity debt securities), net investments in leases, reinsurance recoverables, certain off-balance-sheet credit exposures (e.g., certain loan commitments), and available-for-sale (AFS) debt securities.

New SEC Rules, Reports, and Studies — Adoption of Updated EDGAR Filer Manual (33-11378)

The SEC has adopted updates to the EDGAR Filer Manual.

Go to Recent Updates

SEC Updates Regulation S-K C&DIs

The staff in the SEC’s Division of Corporation Finance has updated its Regulation S-K compliance and disclosure interpretations (C&DIs) related to legal proceedings.

GASB Releases Implementation Guide

The GASB has released an implementation guide containing Q&As that “clarify, explain, or elaborate on certain GASB pronouncements.”

FASB Holds June 18 Meeting

At its June 18, 2025, meeting, the FASB discussed its project on narrow-scope improvements to the interim reporting guidance in ASC 270 — specifically, the feedback received on its proposed ASU on this topic.

PCAOB Releases Annual Report on Inspection Program Related to Audits of Brokers and Dealers

The PCAOB has released its annual report on its inspection program related to audits of broker-dealers.

SEC Announces New Appointments

The SEC has announced that Kurt Hohl has been named SEC chief accountant; his appointment will begin on July 7, 2025.

SEC and CFTC Grant Additional Extension for Compliance Date of Rule for Private Investment Advisers

The SEC and Commodity Futures Trading Corporation (CFTC) have announced that they have granted an additional extension of the compliance date for their February 2024 joint final rule for private fund advisers.

SEC Announces Withdrawal of Certain Proposed Rules

The SEC has announced that it is withdrawing certain of its proposed rules released from March 2022 to November 2023 because it does not expect to pursue final rulemaking related to these proposals.

SEC’s Crypto Task Force Hosts Roundtable on Decentralized Finance

On June 9, 2025, the SEC’s Crypto Task Force held a roundtable on decentralized finance (DeFi), which is the fifth and last roundtable in the task force’s “Spring Sprint Toward Crypto Clarity” series addressing the regulation of crypto assets.