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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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Dbriefs Financial Reporting Webcasts Hosted by Deloitte Professionals

Quarterly Accounting Roundup: Second Quarter — 2026

Heads Up — Accounting Considerations Related to the Supreme Court’s Ruling on Tariffs (February 27, 2026; Updated June 30, 2026)

EITF Snapshot — June 2026

Technology Industry Accounting Guide (June 2026)

Heads Up — FASB Proposes Clarifications Related to Discount Rate Used to Measure the Benefit Obligation for Certain Market-Return Cash Balance Plans (June 11, 2026)

Roadmap: SEC Reporting Considerations for Business Acquisitions (June 10, 2026)

Technology Spotlight — Accounting for Outcome-Based Pricing in an Agentic AI Software Product (June 4, 2026)

Insurance Spotlight — NAIC Accounting Update: 2026 Spring National Meeting (June 2, 2026)

Heads Up — SEC Proposes to Overhaul the Public-Company Reporting Framework and Reform Registered Offerings (May 26, 2026)

Heads Up — Accounting Considerations Related to the Supreme Court’s Ruling on Tariffs (February 27, 2026; Last Updated June 30, 2026)

This Heads Up provides expanded accounting considerations related to expected refunds of tariffs levied under the International Emergency Economic Powers Act (IEEPA), potential impacts of IEEPA tariff refunds on contracts with customers, and other matters.

Quarterly Accounting Roundup — Second Quarter — 2026

This issue of Quarterly Accounting Roundup discusses key accounting, financial reporting, auditing, and regulatory developments that occurred in the second quarter of 2026.

SEC Requests Feedback on Exchange-Traded Funds

The SEC has released a request for comment on ways to increase innovation related to exchange-traded funds (ETFs).

EITF Snapshot — June 2026

This EITF Snapshot summarizes the June 23, 2026, meeting of the Emerging Issues Task Force. At this meeting, the Task Force discussed two Issues, “Application of the Topic 815 Normal Purchases and Normal Sales Scope Exception to Electricity Contracts” and “Consideration Payable to a Customer.”

PCAOB Establishes New Firm Consultation Process

The PCAOB has announced that it has launched a new firm consultation process that “will allow registered public accounting firms to submit questions directly to OCA staff and receive informal staff views regarding the implementation of new standards and application of existing standards.”

SEC and CFTC Request Feedback on Harmonizing Portfolio Margining Frameworks

The SEC and Commodity Futures Trading Commission (CFTC) have jointly issued a request for comment that seeks feedback on ways to align their portfolio margining approaches.

SEC Releases New CFI Related to Securities Act Sections

The SEC has added Question 142.01 to its corporation finance interpretations (CFIs) on the Securities Act sections.

FASB Holds June 24 Meeting

At its June 24, 2026, meeting, the FASB discussed its project on hedge accounting. The discussion focused on the characteristics of a possible new accounting model that could significantly change the current hedge accounting model.

Go to Recent Updates

SEC Requests Feedback on Exchange-Traded Funds

The SEC has released a request for comment on ways to increase innovation related to exchange-traded funds (ETFs).

PCAOB Establishes New Firm Consultation Process

The PCAOB has announced that it has launched a new firm consultation process that “will allow registered public accounting firms to submit questions directly to OCA staff and receive informal staff views regarding the implementation of new standards and application of existing standards.”

SEC and CFTC Request Feedback on Harmonizing Portfolio Margining Frameworks

The SEC and Commodity Futures Trading Commission (CFTC) have jointly issued a request for comment that seeks feedback on ways to align their portfolio margining approaches.

SEC Releases New CFI Related to Securities Act Sections

The SEC has added Question 142.01 to its corporation finance interpretations (CFIs) on the Securities Act sections.

FASB Holds June 24 Meeting

At its June 24, 2026, meeting, the FASB discussed its project on hedge accounting. The discussion focused on the characteristics of a possible new accounting model that could significantly change the current hedge accounting model.

California Air Resources Board Announces Proposed Deferral of 2026 Greenhouse Gas Emissions Reporting Deadline

On June 24, 2026, the California Air Resources Board (CARB) announced that it is updating its February 26, 2026, approved regulatory proposal related to the Climate Corporate Data Accountability Act (SB 253) and the Climate-Related Financial Risk Act (SB 261).

PCAOB Requests Comments on Standard-Setting Agenda

The PCAOB has released a request for comment on priorities for its future standard-setting agenda.

CAQ Releases IPTF Meeting Highlights

The Center for Audit Quality (CAQ) has posted to its Web site highlights of the May 6, 2026, joint meeting between the CAQ SEC Regulations Committee, the International Practices Task Force (IPTF), and the SEC staff.