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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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EITF Snapshot — March 2025

Roadmap: Fair Value Measurements and Disclosures (Including the Fair Value Option) (April 2025)

Technology Spotlight — Consideration of Draft Updates to the AICPA Guide on Valuing Equity Securities (March 28, 2025)

Quarterly Accounting Roundup — First Quarter — 2025

Roadmap: Issuer’s Accounting for Debt (March 2025)

Roadmap: Contracts on an Entity’s Own Equity (March 2025)

Roadmap: Distinguishing Liabilities From Equity (March 2025)

Life Sciences Industry Accounting Guide (March 2025)

Heads Up — European Commission Proposes Reduction in Sustainability Reporting and Due Diligence Requirements — Considerations for U.S. Entities (March 7, 2025)

Heads Up — SAB 121 and Done: SEC Issues SAB 122 to Rescind Guidance on Safeguarding Crypto Assets (January 27, 2025)

Heads Up — FASB Issues Final Standard on Disaggregation of Income Statement Expenses (DISE) (November 8, 2024; Updated January 21, 2025)

EITF Snapshot — March 2025

This EITF Snapshot summarizes the March 25, 2025, meeting of the Emerging Issues Task Force. At this meeting, the Task Force discussed one Issue, “Accounting for Paid-in-Kind Dividends on Preferred Stock.”

On the Radar — Fair Value Measurements and Disclosures (Including the Fair Value Option) (April 2025)

The fair value measurement guidance was originally issued in September 2006. Although it has been amended since its original issuance, the general framework has not changed and significant future changes are not expected. Most entities have amounts that are recognized at fair value in their financial statements. ASC 820 defines fair value, sets out a framework for measuring it, and establishes fai

Roadmap: Fair Value Measurements and Disclosures (Including the Fair Value Option) (April 2025)

This Roadmap provides an overview of the accounting and disclosure guidance in ASC 820 and ASC 825 as well as insights into how to apply this guidance in practice.

PCAOB Publishes Annual Report

The PCAOB has released its annual report for fiscal year 2024.

FASB Staff Issues Educational Paper on Applying Revenue Guidance to Construction Contracts With Retainage Provisions

The FASB has issued a staff educational paper that “addresses questions about how to apply revenue recognition guidance about presentation and disclosures to construction contracts that contain retainage (or retention) provisions.”

PCAOB Releases Spotlight on 2024 Inspection Activities

The PCAOB’s Division of Registration and Inspections (the “Division”) has released a spotlight publication that details the results of its 2024 audit inspections of public companies.

GASB Releases Preliminary Views Document Related to Disclosures About Severe Financial Stress and Dissolution

The GASB has released a preliminary views document that requests feedback on the ramifications associated with disclosures about severe financial stress (SFS) and probable dissolution (PD). The proposed guidance “would separate financial stress and continued existence into two distinct concepts and clarify the circumstances under which disclosures are required, resulting in more consistent and com

FASAC Holds Quarterly Meeting

The FASB’s Financial Accounting Standards Advisory Council (FASAC) held its quarterly meeting on March 4, 2025.

Go to Recent Updates

PCAOB Publishes Annual Report

The PCAOB has released its annual report for fiscal year 2024.

FASB Staff Issues Educational Paper on Applying Revenue Guidance to Construction Contracts With Retainage Provisions

The FASB has issued a staff educational paper that “addresses questions about how to apply revenue recognition guidance about presentation and disclosures to construction contracts that contain retainage (or retention) provisions.”

PCAOB Releases Spotlight on 2024 Inspection Activities

The PCAOB’s Division of Registration and Inspections (the “Division”) has released a spotlight publication that details the results of its 2024 audit inspections of public companies.

GASB Releases Preliminary Views Document Related to Disclosures About Severe Financial Stress and Dissolution

The GASB has released a preliminary views document that requests feedback on the ramifications associated with disclosures about severe financial stress (SFS) and probable dissolution (PD). The proposed guidance “would separate financial stress and continued existence into two distinct concepts and clarify the circumstances under which disclosures are required, resulting in more consistent and com

FASAC Holds Quarterly Meeting

The FASB’s Financial Accounting Standards Advisory Council (FASAC) held its quarterly meeting on March 4, 2025.

SEC Ends Defense of Climate Disclosure Rule

The SEC has announced that it has voted to end its defense of its March 2024 final rule on climate-related disclosures against parties that have legally challenged the rule.

FASB Appoints Members for Public Markets Advisory Committee

The FASB has announced that it has appointed new members for its Public Markets Advisory Committee, which was formerly known as the Small Business Advisory Committee.

FASB Holds March 26 Meeting

At its March 26, 2025, meeting, the FASB discussed its projects on (1) improvements to the hedge accounting guidance and (2) credit losses related to current accounts receivable and current contract assets.