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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: Greenhouse Gas Protocol Reporting Considerations (June 2025)

Heads Up — FASB Amends Guidance on Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity (May 30, 2025)

Roadmap: Leases (May 2025)

Roadmap: Digital Assets (May 2025)

Heads Up — Income Tax Disclosure Considerations Related to the Adoption of ASU 2023-09 (May 20, 2025)

Heads Up — FASB Clarifies Guidance on Share-Based Consideration Payable to a Customer (May 16, 2025)

Roadmap: Transfers and Servicing of Financial Assets (May 2025)

Sustainability Spotlight — Comparison of Significant Sustainability-Related Reporting Requirements (May 13, 2025)

Heads Up — FASB Proposes Guidance on Accounting for Debt Exchanges (April 30, 2025)

Technology Industry Accounting Guide (April 2025)

Roadmap: Equity Method Investees — SEC Reporting Considerations (April 2025)

On the Radar — Greenhouse Gas Protocol Reporting Considerations (June 2025)

This publication briefly summarizes key issues and standard-setting developments related to the Greenhouse Gas (GHG) Protocol, a set of standards and related guidance under which entities account for and report emissions of seven GHGs: carbon dioxide, methane, nitrous oxide, hydrofluorocarbons, perfluorocarbons, sulfur hexafluoride, and nitrogen trifluoride. Entities applying the GHG Protocol clas

CAQ Releases Audit Partner Pulse Survey

The CAQ has released its audit partner pulse survey for the spring of 2025.

Roadmap: Greenhouse Gas Protocol Reporting Considerations (June 2025)

This Roadmap discusses how companies account for and report direct (Scope 1) and indirect (Scope 2 and Scope 3) greenhouse gas (GHG) emissions under the GHG Protocol.

SEC Requests Feedback on Definition of Foreign Private Issuer

The SEC has published for public comment a concept release on the definition of a foreign private issuer (FPI).

California Air Resources Board Hosts Workshop to Discuss Corporate Greenhouse Gas Disclosures

On May 29, 2025, the California Air Resources Board (CARB) hosted a virtual public workshop with stakeholders “to support development of California’s Corporate Greenhouse Gas Reporting Program” established by the Climate Corporate Data Accountability Act (SB 253) and Climate-Related Financial Risk Act (SB 261), as amended by SB 219.

Audit Committee Brief — June 2025

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

SEC Releases Statement on Protocol Staking Activities

The staff in the SEC’s Division of Corporation Finance (the “Division”) has released a statement to provide its views on certain protocol staking activities as part of its broader effort to clarify current regulations pertaining to crypto assets.

Heads Up — FASB Amends Guidance on Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity (May 30, 2025)

This Heads Up discusses FASB Accounting Standards Update (ASU) No. 2025-03, Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity, which amends the guidance in ASC 805. The ASU is intended to improve comparability between business combinations that involve variable interest entities and those that do not.

Go to Recent Updates

CAQ Releases Audit Partner Pulse Survey

The CAQ has released its audit partner pulse survey for the spring of 2025.

SEC Requests Feedback on Definition of Foreign Private Issuer

The SEC has published for public comment a concept release on the definition of a foreign private issuer (FPI).

California Air Resources Board Hosts Workshop to Discuss Corporate Greenhouse Gas Disclosures

On May 29, 2025, the California Air Resources Board (CARB) hosted a virtual public workshop with stakeholders “to support development of California’s Corporate Greenhouse Gas Reporting Program” established by the Climate Corporate Data Accountability Act (SB 253) and Climate-Related Financial Risk Act (SB 261), as amended by SB 219.

SEC Releases Statement on Protocol Staking Activities

The staff in the SEC’s Division of Corporation Finance (the “Division”) has released a statement to provide its views on certain protocol staking activities as part of its broader effort to clarify current regulations pertaining to crypto assets.

FASB’s Investor Advisory Committee Holds May 22 Meeting

The FASB’s Investor Advisory Committee (IAC) met on May 22, 2025.

SEC Releases Reports on Capital Formation and Beneficial Ownership

The SEC has released several reports that “provide the public with information on capital formation and beneficial ownership of qualifying private funds.”

PCAOB Releases Publication on Auditing Accounting Estimates

The PCAOB has released a publication on considerations related to auditing accounting estimates as part of its "Audit Focus" series.

New FASAC Chairman Appointed

The Financial Accounting Foundation’s (FAF’s) board of trustees has announced that David M. Sullivan has been appointed chairman of the Federal Accounting Standards Advisory Council (FASAC) to replace Michael M. Morrow.