Deloitte
Accounting Research Tool

Home

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.

Financial Reporting Dbriefs Webcasts Roadmaps Sustainability Reporting Resources US GAAP SEC Key Dates Subscribe to Deloitte's Newsletters Recent Deloitte Publications

Dbriefs Financial Reporting Webcasts Hosted by Deloitte Professionals

Heads Up — European Sustainability Reporting — Omnibus Legislative Developments and Updates to European Sustainability Reporting Standards (January 14, 2026)

Accounting Spotlight — Frequently Asked Questions About ASU 2024-03 on Disaggregation of Income Statement Expenses (DISE) (December 19, 2025)

Quarterly Accounting Roundup — Year in Review — 2025

Aerospace & Defense Spotlight — Considerations Related to Identifying Contracts With Customers Under Step 1 of the ASC 606 Revenue Recognition Model (December 17, 2025)

Heads Up — Highlights of the 2025 AICPA & CIMA Conference on Current SEC and PCAOB Developments (December 12, 2025)

Roadmap: Income Taxes (December 2025)

Heads Up — Summary of the 2025 AICPA & CIMA Conference on Current SEC and PCAOB Developments (December 11, 2025)

Heads Up — FASB Amends Guidance on Interim Reporting (December 8, 2025)

Heads Up — FASB Issues Guidance on the Accounting for Government Grants (December 4, 2025)

Sustainability Spotlight — California Climate Legislation Update — Status of CARB Rulemaking and Next Steps (December 4, 2025)

Heads Up — FASB Amends Guidance on Hedge Accounting (November 25, 2025)

Financial Reporting Alert 25-1, Financial Reporting Considerations Related to Pension and Other Postretirement Benefits (November 24, 2025)

January 22, 2026

SEC Approves PCAOB’s 2026 Budget

The SEC has announced that it has approved the PCAOB’s budget for 2026.

January 16, 2026

New SEC Rules, Reports, and Studies — Delegation of Authority to the Director of the Division of Investment Management (IA-6934)

The SEC’s final rule, “Delegation of Authority to the Director of the Division of Investment Management,” has been issued.

January 16, 2026

AICPA Releases Working Draft of Updates to Guide on Valuation of Privately-Held-Company Equity Securities Issued as Compensation

On December 21, 2025, the AICPA’s Financial Reporting Executive Committee (FinREC) released for public comment a working draft of its updated Accounting and Valuation Guide "Valuation of Privately Held Company Equity Securities Issued as Compensation."

January 16, 2026

New SEC Rules, Reports, and Studies — Technical Amendment to Delegation of Authority to Grant or Deny Exemptions From Rule 612 of Regulation NMS Under the Securities Exchange Act of 1934 (34-104595)

The SEC’s final rule, “Technical Amendment to Delegation of Authority to Grant or Deny Exemptions From Rule 612 of Regulation NMS Under the Securities Exchange Act of 1934,” has been issued.

January 16, 2026

New SEC Rules, Reports, and Studies — Technical Amendments to Commission Forms (33-11398)

The SEC’s final rule, “Technical Amendments to Commission Forms,” has been issued.

January 15, 2026

FASB Announces Appointments for Not-for-Profit Advisory Committee

The FASB has announced that six new members have been appointed to the Board’s Not-for-Profit Advisory Committee.

January 15, 2026

FASB Holds January 14 Meeting

At its January 14, 2025, meeting, the FASB discussed its project on the application of ASC 715 to market-return cash balance plans.

January 14, 2026

Heads Up — European Sustainability Reporting — Omnibus Legislative Developments and Updates to European Sustainability Reporting Standards (January 14, 2026)

This Heads Up discusses developments since the July 2025 publication of revised European Sustainability Reporting Standards (ESRS) exposure drafts, including the December 2025 provisional agreement between the European Commission, European Council, and European Parliament on Omnibus I — COM(2025) 81 and EFRAG’s submission of the draft simplified ESRS.

Go to Recent Updates

January 22, 2026

SEC Approves PCAOB’s 2026 Budget

The SEC has announced that it has approved the PCAOB’s budget for 2026.

January 16, 2026

AICPA Releases Working Draft of Updates to Guide on Valuation of Privately-Held-Company Equity Securities Issued as Compensation

On December 21, 2025, the AICPA’s Financial Reporting Executive Committee (FinREC) released for public comment a working draft of its updated Accounting and Valuation Guide "Valuation of Privately Held Company Equity Securities Issued as Compensation."

January 15, 2026

FASB Announces Appointments for Not-for-Profit Advisory Committee

The FASB has announced that six new members have been appointed to the Board’s Not-for-Profit Advisory Committee.

January 15, 2026

FASB Holds January 14 Meeting

At its January 14, 2025, meeting, the FASB discussed its project on the application of ASC 715 to market-return cash balance plans.

January 13, 2026

SEC Chairman Releases Statement on Revisions to Regulation S-K

SEC Chairman Paul Atkins has released a statement on amending the reporting requirements in SEC Regulation S-K, which has existed since 1982 and “has been the Commission’s central repository for filer disclosure requirements outside of the financial statements.”

January 13, 2026

IPTF Issues Discussion Document on Monitoring Inflation in Certain Countries

The CAQ’s International Practices Task Force (IPTF) has issued a discussion document on monitoring inflation in certain countries.

January 12, 2026

FASB Releases IAC Meeting Recap

The FASB has posted to its Web site the meeting recap for the November 20, 2025, meeting of the Board’s Investor Advisory Committee (IAC).

January 12, 2026

SEC Releases Staff Report Related to Capital Formation for Small Businesses

The SEC’s Office of the Advocate for Small Business Formation has released a staff report for fiscal year 2025 that “presents data across three company lifecycle stages to provide a fulsome picture of what is happening in the small business marketplace.”