Deloitte
Accounting Research Tool

Home

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.

Financial Reporting Dbriefs Webcasts Roadmaps Sustainability Reporting Resources US GAAP SEC Key Dates Subscribe to Deloitte's Newsletters Recent Deloitte Publications

Dbriefs Financial Reporting Webcasts Hosted by Deloitte Professionals

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

Industry Publications — Life Sciences Industry Accounting Guide (March 2026)

Accounting Spotlight — Implementation Activities Related to Disaggregation of Income Statement Expenses (DISE) (March 13, 2026)

SEC’s Small Business Capital Formation Advisory Committee Holds Meeting

The SEC’s Small Business Capital Formation Advisory Committee held a meeting on April 28, 2026, to discuss initial public offerings (IPOs) — specifically, strategies aimed at reversing the trend of declining IPOs.

PCAOB Releases Publication on Conversations With Audit Committee Chairs

The PCAOB has released a spotlight publication that summarizes key takeaways from the conversations with chairs of more than 250 audit committees that were held by the PCAOB’s Division of Registration and Inspections during 2025.

FASB Holds April 22 Meeting

At its April 22, 2026, meeting, the FASB discussed whether to add to its agenda several projects on which it had received feedback as part of its 2025 agenda consultation.

FASB Posts FASAC Meeting Recap

The FASB’s Financial Accounting Standards Advisory Council (FASAC) held a meeting on March 10, 2026.

FASB Issues Guidance on Measurement of Paid-in-Kind Dividends on Equity-Classified Preferred Stock

The FASB has issued Accounting Standards Update (ASU) No. 2026-01, Equity (Topic 505): Initial Measurement of Paid-in-Kind Dividends on Equity-Classified Preferred Stock, which amends ASC 505 to add guidance on how an issuer should measure paid-in-kind (PIK) dividends on equity-classified preferred stock.

SEC and CFTC Propose Amendments to Form PF

The SEC and Commodity Futures Trading Commission (CFTC) have jointly issued a proposed rule that would amend Form PF to “eliminate certain filing and reporting obligations, streamline certain requirements, and make corrections and other revisions.”

FASB Holds April 15 Meeting

At its April 15, 2026, meeting, the FASB discussed its projects on (1) accounting for crypto asset transfers and (2) the classification of certain digital assets as cash equivalents and the related disclosure enhancements.

SEC Requests Feedback on Consolidated Audit Trail

The SEC has issued a concept release to request public feedback on the SEC’s comprehensive review of its consolidated audit trail (CAT) as well as “other audit trails and related data sources currently used in the regulation of U.S. securities markets.”

Go to Recent Updates

SEC’s Small Business Capital Formation Advisory Committee Holds Meeting

The SEC’s Small Business Capital Formation Advisory Committee held a meeting on April 28, 2026, to discuss initial public offerings (IPOs) — specifically, strategies aimed at reversing the trend of declining IPOs.

PCAOB Releases Publication on Conversations With Audit Committee Chairs

The PCAOB has released a spotlight publication that summarizes key takeaways from the conversations with chairs of more than 250 audit committees that were held by the PCAOB’s Division of Registration and Inspections during 2025.

FASB Holds April 22 Meeting

At its April 22, 2026, meeting, the FASB discussed whether to add to its agenda several projects on which it had received feedback as part of its 2025 agenda consultation.

FASB Posts FASAC Meeting Recap

The FASB’s Financial Accounting Standards Advisory Council (FASAC) held a meeting on March 10, 2026.

FASB Issues Guidance on Measurement of Paid-in-Kind Dividends on Equity-Classified Preferred Stock

The FASB has issued Accounting Standards Update (ASU) No. 2026-01, Equity (Topic 505): Initial Measurement of Paid-in-Kind Dividends on Equity-Classified Preferred Stock, which amends ASC 505 to add guidance on how an issuer should measure paid-in-kind (PIK) dividends on equity-classified preferred stock.

SEC and CFTC Propose Amendments to Form PF

The SEC and Commodity Futures Trading Commission (CFTC) have jointly issued a proposed rule that would amend Form PF to “eliminate certain filing and reporting obligations, streamline certain requirements, and make corrections and other revisions.”

FASB Holds April 15 Meeting

At its April 15, 2026, meeting, the FASB discussed its projects on (1) accounting for crypto asset transfers and (2) the classification of certain digital assets as cash equivalents and the related disclosure enhancements.

SEC Requests Feedback on Consolidated Audit Trail

The SEC has issued a concept release to request public feedback on the SEC’s comprehensive review of its consolidated audit trail (CAT) as well as “other audit trails and related data sources currently used in the regulation of U.S. securities markets.”