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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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October 28, 2025
On the Radar — Earnings per Share (October 2025)
This OTR briefly summarizes key issues related to the accounting for and disclosure of earnings per share (EPS), which is one of the most prominent financial ratios analyzed by financial statement users.
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October 28, 2025
Roadmap: Earnings per Share (October 2025)
This Roadmap provides an overview of the accounting and disclosure guidance in ASC 260 on earnings per share as well as insights into how to apply the guidance in practice.
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October 24, 2025
FASB Holds October 22 Meeting
At its October 22, 2025, meeting, the FASB discussed its postimplementation review of its leasing standard (ASC 842) but did not make any decisions.
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October 21, 2025
GHG Protocol Opens Public Consultation on Scope 2 and Electricity Sector Guidance
The Greenhouse Gas (GHG) Protocol announced the opening of public consultations on its Scope 2 and electricity sector consequential methods.
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October 16, 2025
PCAOB Releases Publication on Financial Restatements and Auditor Turnover
The PCAOB has released a new publication, Financial Restatements and Auditor Turnover, as part of its Data Points series.
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October 16, 2025
FASB Staff Proposes Improvements to References in 2026 GAAP Financial Reporting Taxonomy
The FASB staff has released for public comment proposed improvements to references as part of its “ongoing development and maintenance” of the 2026 GAAP Financial Reporting Taxonomy.
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October 15, 2025
CARB Publishes Draft Greenhouse Gas Reporting Template for SB 253 and Updates Rulemaking Timeline to the First Quarter of 2026
The California Air Resources Board (CARB) has released a proposed reporting template for Scope 1 and Scope 2 greenhouse gas emissions under Senate Bill (SB) 253 (Section 38352 of the California Health and Safety Code) and has requested stakeholder feedback. In addition, CARB has posted to its Web site a notice that provides an updated timeline for its initial rulemaking, including the fee-related
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October 13, 2025
Sustainability Spotlight — Scope 3 Market Instruments and a Temporary Model for Accounting and Reporting (October 13, 2025)
This spotlight discusses trends in the use of Scope 3 market instruments and considerations related to the accounting for and reporting of such instruments. Although not consistently defined in the marketplace, a Scope 3 market instrument may generally be regarded as a mechanism for financing a value chain intervention that results in a verifiable and transferable financial instrument with legal p
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Go to Recent Updates
October 24, 2025
FASB Holds October 22 Meeting
At its October 22, 2025, meeting, the FASB discussed its postimplementation review of its leasing standard (ASC 842) but did not make any decisions.
Read more
 
October 21, 2025
GHG Protocol Opens Public Consultation on Scope 2 and Electricity Sector Guidance
The Greenhouse Gas (GHG) Protocol announced the opening of public consultations on its Scope 2 and electricity sector consequential methods.
Read more
 
October 16, 2025
PCAOB Releases Publication on Financial Restatements and Auditor Turnover
The PCAOB has released a new publication, Financial Restatements and Auditor Turnover, as part of its Data Points series.
Read more
 
October 16, 2025
FASB Staff Proposes Improvements to References in 2026 GAAP Financial Reporting Taxonomy
The FASB staff has released for public comment proposed improvements to references as part of its “ongoing development and maintenance” of the 2026 GAAP Financial Reporting Taxonomy.
Read more
 
October 15, 2025
CARB Publishes Draft Greenhouse Gas Reporting Template for SB 253 and Updates Rulemaking Timeline to the First Quarter of 2026
The California Air Resources Board (CARB) has released a proposed reporting template for Scope 1 and Scope 2 greenhouse gas emissions under Senate Bill (SB) 253 (Section 38352 of the California Health and Safety Code) and has requested stakeholder feedback. In addition, CARB has posted to its Web site a notice that provides an updated timeline for its initial rulemaking, including the fee-related
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October 13, 2025
PCC Holds September 25–26 Meeting
At its September 25–26, 2025, meeting, the FASB’s Private Company Council (PCC) discussed its current agenda priorities. In addition, the FASB staff gave an update on a few of the projects on its research and technical agendas.
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October 10, 2025
FASB Holds October 8 Meeting
At its October 8, 2025, meeting, the FASB discussed feedback received on its January 2025 invitation to comment Agenda Consultation but did not make any decisions.
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October 10, 2025
FASB Releases Proposed 2026 DQC Rules Taxonomy
The FASB has issued release notes related to its proposed improvements for the 2026 version of the Data Quality Committee (DQC) Rules Taxonomy.
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