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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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August 28, 2026
June 9, 2026, Meeting Highlights
The CAQ SEC Regulations Committee met with SEC staff to discuss emerging financial reporting issues relating to SEC rules and regulations.
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August 28, 2026
SEC Releases Proposal Related to Futures Contracts on European Union Debt Obligations
The SEC has released a proposed rule that would amend the Securities Exchange Act of 1934 to treat debt obligations of the European Union (EU) as “exempted securities” under Exchange Act Rule 3a12-8.
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August 27, 2026
CAQ Releases Highlights of June 2026 CAQ SEC Regulations Committee Joint Meeting With SEC Staff
The Center for Audit Quality (CAQ) has posted to its Web site the highlights of the June 9, 2026, CAQ SEC Regulations Committee joint meeting with the SEC staff.
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August 27, 2026
FASB Holds August 26 Meeting
At its August 26, 2026, meeting, the FASB discussed debt modifications, extinguishments, and troubled debt restructurings, including feedback received on these topics as part of its 2025 invitation to comment on its agenda consultation.
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August 27, 2026
AICPA Updates Practice Aid on Digital Assets
The AICPA has released an update to its practice aid Accounting for and Auditing of Digital Assets.
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August 27, 2026
FASB Staff Proposes Taxonomy Improvements Related to Proposed ASU on Cash Equivalents
The FASB staff has released proposed GAAP taxonomy improvements related to its recently issued proposed Accounting Standards Update (ASU) Statement of Cash Flows (Topic 230): Cash Equivalents — Disclosure Enhancement and Evaluation of Certain Digital Assets.
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August 25, 2026
On the Radar — Issuer’s Accounting for Debt (August 2026)
Entities raising capital by issuing debt instruments must account for those instruments in accordance with ASC 470 and other applicable U.S. GAAP. This publication briefly summarizes key issues for entities to consider when determining the appropriate accounting to apply.
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August 25, 2026
PCAOB Shares Discussion Materials Related to Inspection Modernization Council’s Summer 2026 Meetings
The PCAOB has posted to its Web site discussion materials prepared on the basis of meetings held by the Board’s Inspections Modernization Council (IMC) in July and August 2026.
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Go to Recent Updates
August 28, 2026
SEC Releases Proposal Related to Futures Contracts on European Union Debt Obligations
The SEC has released a proposed rule that would amend the Securities Exchange Act of 1934 to treat debt obligations of the European Union (EU) as “exempted securities” under Exchange Act Rule 3a12-8.
Read more
 
August 27, 2026
CAQ Releases Highlights of June 2026 CAQ SEC Regulations Committee Joint Meeting With SEC Staff
The Center for Audit Quality (CAQ) has posted to its Web site the highlights of the June 9, 2026, CAQ SEC Regulations Committee joint meeting with the SEC staff.
Read more
 
August 27, 2026
FASB Holds August 26 Meeting
At its August 26, 2026, meeting, the FASB discussed debt modifications, extinguishments, and troubled debt restructurings, including feedback received on these topics as part of its 2025 invitation to comment on its agenda consultation.
Read more
 
August 27, 2026
AICPA Updates Practice Aid on Digital Assets
The AICPA has released an update to its practice aid Accounting for and Auditing of Digital Assets.
Read more
 
August 27, 2026
FASB Staff Proposes Taxonomy Improvements Related to Proposed ASU on Cash Equivalents
The FASB staff has released proposed GAAP taxonomy improvements related to its recently issued proposed Accounting Standards Update (ASU) Statement of Cash Flows (Topic 230): Cash Equivalents — Disclosure Enhancement and Evaluation of Certain Digital Assets.
Read more
 
August 25, 2026
PCAOB Shares Discussion Materials Related to Inspection Modernization Council’s Summer 2026 Meetings
The PCAOB has posted to its Web site discussion materials prepared on the basis of meetings held by the Board’s Inspections Modernization Council (IMC) in July and August 2026.
Read more
 
August 21, 2026
FASB Holds August 19 Meeting
At its August 19, 2026, meeting, the FASB discussed (1) consideration payable to a customer under ASC 606, (2) feedback received on revenue issues as part of its January 2025 agenda consultation, and (3) its project on crypto asset transfers.
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August 19, 2026
SEC Chairman Solicits Candidates for Open PCAOB Seat
SEC Chairman Paul Atkins has released a statement in which he requests applications for a vacancy on the PCAOB.
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