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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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January 7, 2025
FASB Clarifies Effective Date of ASU on Disclosures About Disaggregation of Income Statement Expenses
The FASB has released ASU 2025-01, which revises the effective date of ASU 2024-03 (on disclosures about disaggregation of income statement expenses) “to clarify that all public business entities are required to adopt the guidance in annual reporting periods beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027.”
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January 6, 2025
FASB Requests Feedback on Future Agenda Priorities
The FASB has released an invitation to comment (ITC) that requests feedback from stakeholders on the Board’s future standard-setting agenda.
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January 6, 2025
SEC Approves PCAOB Amendment Related to Withdrawal From Registration
The SEC has released an order approving the PCAOB’s amendment to Rule 2107 with respect to withdrawal from registration.
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January 6, 2025
SEC Approves PCAOB Accounting and Support Fee
The SEC has announced that it has voted to approve the PCAOB’s budget for 2025 as well as “the related annual accounting support fee.”
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January 3, 2025
Invitation to Comment 2025-ITC100
The purpose of this Invitation to Comment (ITC) is to solicit broad stakeholder feedback about the future standard-setting agenda of the Financial Acc...
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January 2, 2025
FASAC Holds Quarterly Meeting
The FASB’s Financial Accounting Standards Advisory Council (FASAC) held its quarterly meeting on December 5, 2024.
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December 20, 2024
Quarterly Accounting Roundup — Year in Review — 2024
This publication addresses key accounting and financial reporting developments that occurred in 2024.
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December 20, 2024
Heads Up — FASB Releases Proposed ASU on the Accounting for Environmental Credit Programs (December 20, 2024)
This Heads Up discusses the FASB’s recently issued proposed Accounting Standards Update (ASU) Environmental Credits and Environmental Credit Obligations (Topic 818), which was released as part of the Board’s project on environmental credit programs.
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January 7, 2025
FASB Clarifies Effective Date of ASU on Disclosures About Disaggregation of Income Statement Expenses
The FASB has released ASU 2025-01, which revises the effective date of ASU 2024-03 (on disclosures about disaggregation of income statement expenses) “to clarify that all public business entities are required to adopt the guidance in annual reporting periods beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027.”
Read more
 
January 6, 2025
FASB Requests Feedback on Future Agenda Priorities
The FASB has released an invitation to comment (ITC) that requests feedback from stakeholders on the Board’s future standard-setting agenda.
Read more
 
January 6, 2025
SEC Approves PCAOB Amendment Related to Withdrawal From Registration
The SEC has released an order approving the PCAOB’s amendment to Rule 2107 with respect to withdrawal from registration.
Read more
 
January 6, 2025
SEC Approves PCAOB Accounting and Support Fee
The SEC has announced that it has voted to approve the PCAOB’s budget for 2025 as well as “the related annual accounting support fee.”
Read more
 
January 2, 2025
FASAC Holds Quarterly Meeting
The FASB’s Financial Accounting Standards Advisory Council (FASAC) held its quarterly meeting on December 5, 2024.
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December 20, 2024
SEC Amends Broker-Dealer Customer Protection Rule
The SEC has issued a final rule that would amend its broker-dealer customer protection rule under the Securities Exchange Act of 1934.
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December 20, 2024
FASB Holds December 18 Meeting
At its December 18, 2024, meeting, the FASB discussed feedback received on its proposed Accounting Standards Update (ASU) on clarifying the effective date of its ASU on disclosures about disaggregation of income statement expenses.
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December 20, 2024
CAQ Issues Discussion Document Related to Monitoring Inflation in Certain Countries
The Center for Audit Quality (CAQ) has posted to its Web site a November 2024 discussion document that provides “a framework for compiling inflation data to assist registrants in monitoring inflation statistics in connection with their determination of the inflationary status of countries in which they have operations.”
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