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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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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)

Quarterly Accounting Roundup — Year in Review — 2024

Heads Up — FASB Releases Proposed ASU on the Accounting for Environmental Credit Programs (December 20, 2024)

Roadmap: Income Taxes (December 2024)

Roadmap: Segment Reporting (May 2024; Updated December 2024)

Highlights of the 2024 AICPA & CIMA Conference on Current SEC and PCAOB Developments (December 15, 2024)

SEC Releases Statement Related to Proof-of-Work Mining Activities

The staff in the SEC’s Division of Corporation Finance (the “Division”) has released a statement to discuss some of its views on crypto asset “mining,” which refers to “certain activities on proof-of-work networks.”

FASB Removes SEC Guidance on Crypto Assets in Response to Release of SAB 122

The FASB has released ASU 2025-02, which amends the guidance in ASC 450-10-S99-1 to remove the text of SAB Topic 5.FF, “Accounting for Obligations to Safeguard Crypto-Assets an Entity Holds for Its Platform Users.”

SEC Releases C&DI Updates

The SEC’s Division of Corporation Finance has recently made updates to Securities Act rules, Regulation S-K, Exchange Act forms, and Securities Act rules.

On the Radar — Contracts on an Entity's Own Equity (March 2025)

This publication briefly summarizes key issues and developments related to applying the guidance in ASC 815-40. ASC 815-40 addresses a reporting entity’s accounting for contracts that are potentially indexed to, and potentially settled in, an entity’s own equity (also known as equity-linked financial instruments).

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

This Roadmap provides a comprehensive overview of the guidance in ASC 815-40 as well as insights into and interpretations of how to apply it in practice. ASC 815-40 addresses a reporting entity’s accounting for contracts that are potentially indexed to, and potentially settled in, an entity’s own equity (also known as equity-linked financial instruments).

CFO Insights — Getting Practical: How Artificial Intelligence Could Reshape Finance (March 2025)

This issue explores what finance leaders may need to do to equip their organizations and finance departments for GenAI integration.

PCAOB Appoints Members of Advisory Groups

The PCAOB has announced that it has appointed a number of new members to its Investor Advisory Group and Standards and Emerging Issues Advisory Group. The new members’ terms will expire on December 31, 2026.

SEC Approves 2025 FASB Taxonomies

The FASB has announced that the SEC has approved the Board’s 2025 updates to the FASB taxonomies.

Go to Recent Updates

SEC Releases Statement Related to Proof-of-Work Mining Activities

The staff in the SEC’s Division of Corporation Finance (the “Division”) has released a statement to discuss some of its views on crypto asset “mining,” which refers to “certain activities on proof-of-work networks.”

FASB Removes SEC Guidance on Crypto Assets in Response to Release of SAB 122

The FASB has released ASU 2025-02, which amends the guidance in ASC 450-10-S99-1 to remove the text of SAB Topic 5.FF, “Accounting for Obligations to Safeguard Crypto-Assets an Entity Holds for Its Platform Users.”

SEC Releases C&DI Updates

The SEC’s Division of Corporation Finance has recently made updates to Securities Act rules, Regulation S-K, Exchange Act forms, and Securities Act rules.

PCAOB Appoints Members of Advisory Groups

The PCAOB has announced that it has appointed a number of new members to its Investor Advisory Group and Standards and Emerging Issues Advisory Group. The new members’ terms will expire on December 31, 2026.

SEC Approves 2025 FASB Taxonomies

The FASB has announced that the SEC has approved the Board’s 2025 updates to the FASB taxonomies.

FAF Trustees Appoint New GASAC Member

The Financial Accounting Foundation (FAF) board of trustees has announced that Barbara Baldwin has been appointed as a member of the Government Accounting Standards Advisory Council (GASAC).

SEC Announces Extension to Compliance Dates for Amendments to Investment Company “Names Rule”

The SEC has announced that it has extended the compliance dates for its September 2023 final rule that amends the “Names Rule” under the Investment Company Act of 1940, which “addresses fund names that are likely to mislead investors about a fund’s investments and risks.”

PCC Releases Annual Report

The Private Company Council (PCC) has released its first annual report, which is intended to highlight the PCC’s activities and accomplishments during 2024.