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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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Heads Up — FASB Issues Guidance on the Accounting for Environmental Credit Programs (May 19, 2026)

Heads Up — SEC Proposes Optional Semiannual Reporting for Public Companies in Lieu of Quarterly Reporting (May 8, 2026)

Heads Up — FASB Issues Guidance on Measurement of Paid-in-Kind Dividends on Equity-Classified Preferred Stock (April 24, 2026)

Financial Reporting Spotlight — Disclosure Trends From the 2025 Reporting Season (April 2026)

Financial Reporting Alert 26-1, Financial Reporting Considerations Arising From the Conflict in the Middle East (April 3, 2026)

Heads Up — COSO Releases Publication on Internal Controls Related to Generative AI (April 3, 2026)

Heads Up — Accounting Considerations Related to the Supreme Court’s Ruling on Tariffs (February 27, 2026; Updated April 1, 2026)

Quarterly Accounting Roundup — First Quarter — 2026

EITF Snapshot — March 2026

SEC Proposes Enhancements to Registered Offering Framework and Reporting Requirements for Public Companies

The SEC has issued a pair of proposed rules as part of its efforts to modernize its regulatory framework for public companies.

FASB Issues Guidance on the Accounting for Environmental Credit Programs (May 19, 2026)

This Heads Up newsletter discusses the FASB's recently issued ASU 2026-02, which establishes accounting requirements for environmental credits and environmental credit obligations (ECOs).

FASB Issues Guidance on the Accounting for Environmental Credit Programs

The FASB has issued Accounting Standards Update (ASU) No. 2026-02, Environmental Credits and Environmental Credit Obligations (Topic 818).

FASB Holds May 13 Meeting

At its May 13, 2026, meeting, the FASB added two projects to its technical agenda.

Anti-Fraud Collaboration Releases Publication on Internal Auditor’s Responsibilities Related to Fraud Risk

The Anti-Fraud Collaboration (AFC) has released a publication on the internal auditor’s role in assessing and responding to fraud risk.

CAQ Announces Leadership Change

The governing board of the Center for Audit Quality (CAQ) has announced that Mark Koziel has been appointed temporary interim CEO of the CAQ to replace Julie Bell Lindsay, who decided to step down as the organization’s CEO in April.

Heads Up — SEC Proposes Optional Semiannual Reporting for Public Companies in Lieu of Quarterly Reporting (May 8, 2026)

This Heads Up discusses the SEC’s proposed rule that would allow registrants to elect to file semiannual reports on a new Form 10-S instead of quarterly reports on Form 10-Q.

European Commission Launches Consultations on Draft Delegated Regulations for Revised ESRSs and Voluntary Sustainability Reporting Standard

On May 6, 2026, the European Commission (EC) published for public comment a draft delegated act that proposes changes to Delegated Regulation (EU) 2023/2772 to simplify the European Sustainability Reporting Standards (ESRSs).

Go to Recent Updates

FASB Issues Guidance on the Accounting for Environmental Credit Programs

The FASB has issued Accounting Standards Update (ASU) No. 2026-02, Environmental Credits and Environmental Credit Obligations (Topic 818).

FASB Holds May 13 Meeting

At its May 13, 2026, meeting, the FASB added two projects to its technical agenda.

Anti-Fraud Collaboration Releases Publication on Internal Auditor’s Responsibilities Related to Fraud Risk

The Anti-Fraud Collaboration (AFC) has released a publication on the internal auditor’s role in assessing and responding to fraud risk.

CAQ Announces Leadership Change

The governing board of the Center for Audit Quality (CAQ) has announced that Mark Koziel has been appointed temporary interim CEO of the CAQ to replace Julie Bell Lindsay, who decided to step down as the organization’s CEO in April.

European Commission Launches Consultations on Draft Delegated Regulations for Revised ESRSs and Voluntary Sustainability Reporting Standard

On May 6, 2026, the European Commission (EC) published for public comment a draft delegated act that proposes changes to Delegated Regulation (EU) 2023/2772 to simplify the European Sustainability Reporting Standards (ESRSs).

CAQ Releases Highlights of March 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 March 12, 2026, CAQ SEC Regulations Committee joint meeting with the SEC staff.

FASB Appoints New PMAC Members

The FASB has announced that it has appointed five new members to its Public Markets Advisory Committee (PMAC).

SEC Updates Corporation Finance Interpretations Related to Securities Act Sections and Securities Act Forms

The SEC has added two new Q&As to its corporation finance interpretations (CFIs) to address certain issues related to pooled employer plans (PEPs).