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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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September 3, 2026
California Air Resources Board Releases Resources Related to SB 253 Reporting and Opens Voluntary Intake Platform
On September 1, 2026, the California Air Resources Board (CARB) released resources to help in-scope entities prepare and submit 2026 Scope 1 and Scope 2 greenhouse gas (GHG) emission reports ahead of the proposed November 10, 2026, deadline for SB 253, as amended by SB 219.
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September 3, 2026
FASB Proposes Targeted Improvements to the Codification
The FASB has released a proposed Accounting Standards Update (ASU) that would make targeted improvements to the FASB Accounting Standards Codification®.
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September 3, 2026
SEC Releases New CFIs on Beneficial Ownership Reporting
The SEC has released three new corporation finance interpretations (CFIs) on beneficial ownership reporting (Questions 113.13–.15).
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September 3, 2026
FASB Staff Proposes Taxonomy Improvements Related to Proposed ASU on Codification Improvements
The FASB staff has released proposed GAAP taxonomy improvements related to its recently issued proposed Accounting Standards Update (ASU) "Codification Improvements."
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September 2, 2026
On the Radar — Derivatives (September 2026)
This publication briefly summarizes key issues and developments related to derivative accounting, including the identification, recognition, and measurement of derivatives instruments, including embedded derivatives.
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September 2, 2026
Audit Committee Brief — September 2026
The Audit Committee Brief focuses on the timely coverage of issues and insights important to audit committees.
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September 2, 2026
FASB Staff Releases Proposed SEC Taxonomy Improvements
The FASB staff has released “proposed technical and other conforming improvements” to the 2027 SEC Reporting Taxonomy. The improvements include modified documentation labels and modified references.
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September 2, 2026
Roadmap: Derivatives (September 2026)
This Roadmap provides a comprehensive discussion of the guidance in ASC 815 on the identification, classification, measurement, and presentation and disclosure of derivative instruments, including embedded derivatives.
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Go to Recent Updates
September 3, 2026
California Air Resources Board Releases Resources Related to SB 253 Reporting and Opens Voluntary Intake Platform
On September 1, 2026, the California Air Resources Board (CARB) released resources to help in-scope entities prepare and submit 2026 Scope 1 and Scope 2 greenhouse gas (GHG) emission reports ahead of the proposed November 10, 2026, deadline for SB 253, as amended by SB 219.
Read more
 
September 3, 2026
FASB Proposes Targeted Improvements to the Codification
The FASB has released a proposed Accounting Standards Update (ASU) that would make targeted improvements to the FASB Accounting Standards Codification®.
Read more
 
September 3, 2026
SEC Releases New CFIs on Beneficial Ownership Reporting
The SEC has released three new corporation finance interpretations (CFIs) on beneficial ownership reporting (Questions 113.13–.15).
Read more
 
September 3, 2026
FASB Staff Proposes Taxonomy Improvements Related to Proposed ASU on Codification Improvements
The FASB staff has released proposed GAAP taxonomy improvements related to its recently issued proposed Accounting Standards Update (ASU) "Codification Improvements."
Read more
 
September 2, 2026
FASB Staff Releases Proposed SEC Taxonomy Improvements
The FASB staff has released “proposed technical and other conforming improvements” to the 2027 SEC Reporting Taxonomy. The improvements include modified documentation labels and modified references.
Read more
 
September 1, 2026
SEC and FDA Enter Into Memorandum of Understanding
The SEC has announced that it has entered into a Memorandum of Understanding (MoU) with the Food and Drug Administration (FDA).
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September 1, 2026
SEC Proposes Rule Related to Registered Transfer Agents
The SEC has released a proposed rule that would modernize “the rules and forms that apply to registered transfer agents.”
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September 1, 2026
SEC Chairman Announces Further Extension of Compliance Date for Amendments to Form PF
SEC Chairman Paul Atkins has released a statement announcing that the SEC and Commodity Futures Trading Commission (CFTC) have further extended the compliance date for their February 2024 joint amendments to Form PF.
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