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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 24, 2026
FASB Staff Proposes Taxonomy Improvements Related to Proposed ASU on Mortgage Servicing Rights
The FASB staff has released proposed GAAP taxonomy improvements related to its recently issued proposed Accounting Standards Update (ASU) Transfers and Servicing — Servicing Assets and Liabilities (Subtopic 860-50): Mortgage Servicing Rights — Recapture.
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September 24, 2026
FASB Releases Proposed ASU on Mortgage Servicing Rights
The FASB has released a proposed Accounting Standards Update (ASU) that would amend ASC 860-50.
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September 24, 2026
GASB Releases Implementation Guide on Subsidy-Related Requiremens in Statement 103
The GASB has released an implementation guide containing seven new Q&As to clarify the application of the guidance on subsidies in Statement No. 103, Financial Reporting Model Improvements.
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September 21, 2026
On the Radar — Consolidation — Identifying a Controlling Financial Interest (September 2026)
This publication briefly summarizes key issues and developments related to navigating the often-complex consolidation accounting models.
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September 21, 2026
AICPA Releases TQAs on a Service Organization’s Use of AI
The AICPA has released Section 9561 of its technical questions and answers (TQAs).
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September 21, 2026
Roadmap: Consolidation — Identifying a Controlling Financial Interest (September 2026)
This comprehensive Roadmap breaks down the requirements in ASC 810 and reconstructs them in a logical narrative, making them easier to understand and apply.
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September 18, 2026
SEC Facilitates Trading of Certain NMS Stocks
The SEC has released an order that grants “temporary, conditional exemptions to facilitate the permissioned trading of tokenized NMS stock using innovative automated market makers . . . and liquidity pools.”
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September 18, 2026
On the Radar — Environmental Obligations and Asset Retirement Obligations (September 2026)
This publication briefly summarizes key issues and developments related to the accounting for environmental obligations under ASC 410-30 and asset retirement obligations under ASC 410-20.
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Go to Recent Updates
September 24, 2026
FASB Staff Proposes Taxonomy Improvements Related to Proposed ASU on Mortgage Servicing Rights
The FASB staff has released proposed GAAP taxonomy improvements related to its recently issued proposed Accounting Standards Update (ASU) Transfers and Servicing — Servicing Assets and Liabilities (Subtopic 860-50): Mortgage Servicing Rights — Recapture.
Read more
 
September 24, 2026
FASB Releases Proposed ASU on Mortgage Servicing Rights
The FASB has released a proposed Accounting Standards Update (ASU) that would amend ASC 860-50.
Read more
 
September 21, 2026
AICPA Releases TQAs on a Service Organization’s Use of AI
The AICPA has released Section 9561 of its technical questions and answers (TQAs).
Read more
 
September 18, 2026
SEC Facilitates Trading of Certain NMS Stocks
The SEC has released an order that grants “temporary, conditional exemptions to facilitate the permissioned trading of tokenized NMS stock using innovative automated market makers . . . and liquidity pools.”
Read more
 
September 18, 2026
FASB Holds September 16 Meeting
At its September 16, 2026, meeting, the FASB discussed feedback received on several topics as part of its 2025 agenda consultation, namely (1) transfers and servicing, (2) leases, and (3) derivatives.
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September 16, 2026
SEC Proposes Rescission of Shareholder Proposal Rule and Modernization of Proxy Solicitation Rules
The SEC has released a pair of proposed rules that would amend the Securities Exchange Act of 1934 to (1) rescind Rule 14a-8 (which governs shareholder proposal requirements) and (2) modernize the proxy solicitation requirements.
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September 16, 2026
PCAOB Appoints Audit Practitioner Fellows
The PCAOB has announced that it has appointed Addison Scott and Zian Xi as its two new audit practitioner fellows.
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September 14, 2026
SEC Issues Order Granting Exemptive Relief Related to Providing Certain Filings or Submissions in Inline XBRL
The SEC has released an order that exempts registrants from complying with certain requirements in the Commission’s December 2024 final rule with respect to providing filings and submissions in an inline XBRL format.
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