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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 — FASB Proposes Guidance on the Accounting for and Disclosure of Software Costs (November 5, 2024)

EITF Snapshot — Summary of the October Meeting of the Emerging Issues Task Force (October 2024)

Roadmap: Impairments and Disposals of Long-Lived Assets and Discontinued Operations (October 2024)

Roadmap: Equity Method Investments and Joint Ventures (October 2024)

Roadmap: Non-GAAP Financial Measures and Metrics (October 2024)

Roadmap: Initial Public Offerings (October 2024)

Roadmap: Derivatives (October 2024)

Technology Spotlight — Accounting for the Development of Generative AI Software Products (October 7, 2024)

Roadmap: SEC Reporting Considerations for Business Acquisitions (October 2024)

Heads Up — FASB Proposes Clarifications to the Accounting for Share-Based Consideration Payable to a Customer (October 1, 2024)

November 6, 2024

Audit Committee Brief — November 2024

The Audit Committee Brief focuses on the timely coverage of issues and insights important to audit committees.

November 5, 2024

Heads Up — FASB Proposes Guidance on the Accounting for and Disclosure of Software Costs (November 5, 2024)

This Heads Up discusses the FASB’s proposed Accounting Standards Update (ASU) Targeted Improvements to the Accounting for Internal-Use Software, which would amend certain aspects of the accounting for and disclosure of software costs under ASC 350-40.

November 5, 2024

PCAOB Updates Standard-Setting and Rulemaking Agendas

The PCAOB announced that it has updated its standard-setting and rulemaking agendas. The update reflects “the significant progress that the Board has made in 2024 to further advance its strategic goal of modernizing standards and rules to better protect investors.”

November 4, 2024

FASB Releases ASU on Disclosures About Disaggregation of Income Statement Expenses

The FASB has released Accounting Standards Update (ASU) No. 2024-03, "Disaggregation of Income Statement Expenses."

November 1, 2024

EITF Snapshot — October 2024

This EITF Snapshot summarizes the October 28, 2024, meeting of the Emerging Issues Task Force. At this meeting, the Task Force discussed one Issue, “Issuance of New Debt to Repay Old Debt.”

November 1, 2024

FASB Staff Proposes Taxonomy Improvements Related to References and Meta Model Relationships

The FASB has released proposed taxonomy enhancements related to improvements to references and meta model relationships.

November 1, 2024

PCAOB Releases Supplement Related to Staff Guidance on the Remediation Process

The PCAOB has released a supplement related to its November 2013 staff guidance on the remediation process.

October 31, 2024

On the Radar — Impairments and Disposals of Long-Lived Assets and Discontinued Operations (October 2024)

The convergence of various macroeconomic and geopolitical factors has created a volatile and uncertain environment in which a business’s ability to forecast results and make decisions can be difficult. Factors that have contributed to such challenges include interest rate changes, inflation, and a tight labor market, which together have contributed to bank failures or downgrades, businesses’ strug

Go to Recent Updates

November 5, 2024

PCAOB Updates Standard-Setting and Rulemaking Agendas

The PCAOB announced that it has updated its standard-setting and rulemaking agendas. The update reflects “the significant progress that the Board has made in 2024 to further advance its strategic goal of modernizing standards and rules to better protect investors.”

November 4, 2024

FASB Releases ASU on Disclosures About Disaggregation of Income Statement Expenses

The FASB has released Accounting Standards Update (ASU) No. 2024-03, "Disaggregation of Income Statement Expenses."

November 1, 2024

FASB Staff Proposes Taxonomy Improvements Related to References and Meta Model Relationships

The FASB has released proposed taxonomy enhancements related to improvements to references and meta model relationships.

November 1, 2024

PCAOB Releases Supplement Related to Staff Guidance on the Remediation Process

The PCAOB has released a supplement related to its November 2013 staff guidance on the remediation process.

October 31, 2024

FASB Staff Proposes GAAP Taxonomy Improvements Related to Internal-Use Software and Determining the Acquirer in a Business Combination

The FASB has released proposed GAAP taxonomy enhancements related to recently issued proposed Accounting Standards Updates.

October 30, 2024

FASB Releases Proposed ASU on Identifying the Acquirer in a Business Combination

The FASB has released a proposed ASU that would enhance the guidance in ASC 805 on identifying the acquirer in a business combination.

October 29, 2024

FASB Releases Proposed ASU on Internal-Use Software

The FASB has issued a proposed ASU that would make targeted amendments to the guidance on internal-use software in ASC 350-40.

October 24, 2024

PCAOB Publishes Resources Related to New Quality Control Standard

The PCAOB announced that it has released several resources to help auditors implement the requirements of the Board’s new quality control standard, QC 1000.