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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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Heads Up — Accounting Considerations Related to the New U.S. Tax Legislation (July 15, 2025)

Technology Spotlight — Accounting Considerations Related to Adtech Entities’ Revenue Arrangements (July 11, 2025)

Roadmap: Statement of Cash Flows (June 2025)

Accounting Spotlight — Accounting for Transferable Tax Credits (June 27, 2025)

Roadmap: SEC Reporting Considerations for Guarantees and Collateralizations (June 2025)

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)

Roadmap: Digital Assets (May 2025)

FASB Staff Proposes Taxonomy Implementation Guide Related to Disaggregation of Income Statement Expenses

The FASB staff has released a proposed GAAP taxonomy implementation guide related to the disaggregation of income statement expenses under ASC 220-40.

PCAOB Releases Investor Bulletin on Auditor’s Professional Responsibilities

The PCAOB has released an investor bulletin on the importance of the auditor’s responsibilities and ethics to audit integrity.

SEC’s Small Business Capital Formation Advisory Committee Holds July 22 Meeting

The SEC’s Small Business Capital Formation Advisory Committee held a meeting on July 22, 2025. A key topic of discussion at the meeting was Regulation A, which specifies a two-tier “exemption from registration for public offerings.”

SEC Announces Appointment of George Botic as Acting PCAOB Chairman

The SEC has announced that George Botic has been appointed acting chairman of the Public Company Accounting Oversight Board (PCAOB) to replace Erica Williams, whose resignation from the PCAOB is effective as of July 22, 2025.

FASB Meets With Accounting Standards Board of Japan

The FASB met with the Accounting Standards Board of Japan (ASBJ) on July 17, 2025, in Tokyo.

SEC Chairman Releases Statement on Passage of GENIUS Act

SEC Chairman Paul Atkins has released a statement on the Guiding and Establishing National Innovation for U.S. Stablecoins (GENIUS) Act, which was recently passed by the House of Representatives (it had already cleared the Senate on June 17, 2025).

Accounting for Income Taxes — Quarterly Hot Topics: July 2025

This issue discusses significant tax developments related to updated federal, multistate, and international regulations.

How CFOs Can Realize Value From an ERP Implementation (July 2025)

This issue explores the transformation goals finance leaders can establish to achieve measurable and meaningful ERP implementation results.

Go to Recent Updates

FASB Staff Proposes Taxonomy Implementation Guide Related to Disaggregation of Income Statement Expenses

The FASB staff has released a proposed GAAP taxonomy implementation guide related to the disaggregation of income statement expenses under ASC 220-40.

PCAOB Releases Investor Bulletin on Auditor’s Professional Responsibilities

The PCAOB has released an investor bulletin on the importance of the auditor’s responsibilities and ethics to audit integrity.

SEC’s Small Business Capital Formation Advisory Committee Holds July 22 Meeting

The SEC’s Small Business Capital Formation Advisory Committee held a meeting on July 22, 2025. A key topic of discussion at the meeting was Regulation A, which specifies a two-tier “exemption from registration for public offerings.”

SEC Announces Appointment of George Botic as Acting PCAOB Chairman

The SEC has announced that George Botic has been appointed acting chairman of the Public Company Accounting Oversight Board (PCAOB) to replace Erica Williams, whose resignation from the PCAOB is effective as of July 22, 2025.

FASB Meets With Accounting Standards Board of Japan

The FASB met with the Accounting Standards Board of Japan (ASBJ) on July 17, 2025, in Tokyo.

SEC Chairman Releases Statement on Passage of GENIUS Act

SEC Chairman Paul Atkins has released a statement on the Guiding and Establishing National Innovation for U.S. Stablecoins (GENIUS) Act, which was recently passed by the House of Representatives (it had already cleared the Senate on June 17, 2025).

PCC Holds June 26–27 Meeting

The FASB’s Private Company Council (PCC) held a two-day meeting on June 26–27, 2025.

California Air Resources Board Releases FAQs on California Climate Disclosure Regulations

The California Air Resources Board (CARB) has released a Frequently Asked Questions (FAQ) document to help companies navigate and plan for California’s Corporate Greenhouse Gas (GHG) Reporting Program established by the Climate Corporate Data Accountability Act (California Health and Safety Code Section 38253, more commonly known as Senate Bill [SB] 253) and Climate-Related Financial Risk Act (Cal