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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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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 — 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)

On the Radar — SEC Reporting Considerations for Business Acquisitions (June 2026)

This publication briefly summarizes key financial reporting requirements for SEC registrants planning the acquisition of a business.

Roadmap: Business Acquisitions — SEC Reporting Considerations (June 2026)

This Roadmap is intended to help domestic registrants navigate their SEC reporting obligations related to the acquisition or probable acquisition of a business under SEC Regulation S-X, Rule 3-05, or a real estate operation under SEC Regulation S-X, Rule 3-14.

PCAOB Requests Comments on Quality Control Standard

The PCAOB has released a supplemental request for comment that would make targeted amendments to its May 2024 standard QC 1000, A Firm’s System of Quality Control.

SEC and Other Federal Agencies Release Joint Data Standards

The SEC and eight other federal agencies have jointly released a final rule that is “designed to promote interoperability of financial regulatory data across the agencies by establishing common identifiers for entities, geographic locations, dates, and certain products and currencies.”

SEC’s Investor Advisory Committee Holds Meeting

The SEC’s Investor Advisory Committee held a meeting on June 4, 2026. In his opening remarks at the meeting, SEC Chairman Paul Atkins began by congratulating the new IAC members who were just appointed, including those on the IAC’s executive committee.

FASB Posts Highlights of IAC’s May 28 Meeting

The FASB’s Investor Advisory Committee (IAC) held a meeting on May 28, 2026.

SEC Announces Appointments for Small Business Capital Formation Advisory Committee

The SEC has announced that it has appointed five new members to its Small Business Capital Formation Advisory Committee, which “provides advice and recommendations to the Commission on rules, regulations, and policy matters relating to small businesses, including smaller public companies.” The new members, who will join the committee’s 15 existing members, will serve for four-year terms.

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

This Technology Spotlight highlights considerations related to accounting for revenue from software as a service (SaaS) offerings with agentic artificial intelligence (AI) agents. The publication provides a brief overview of AI agents as well as a discussion of agentic AI pricing, including outcome-based pricing.

Go to Recent Updates

SEC and Other Federal Agencies Release Joint Data Standards

The SEC and eight other federal agencies have jointly released a final rule that is “designed to promote interoperability of financial regulatory data across the agencies by establishing common identifiers for entities, geographic locations, dates, and certain products and currencies.”

SEC’s Investor Advisory Committee Holds Meeting

The SEC’s Investor Advisory Committee held a meeting on June 4, 2026. In his opening remarks at the meeting, SEC Chairman Paul Atkins began by congratulating the new IAC members who were just appointed, including those on the IAC’s executive committee.

FASB Posts Highlights of IAC’s May 28 Meeting

The FASB’s Investor Advisory Committee (IAC) held a meeting on May 28, 2026.

SEC Announces Appointments for Small Business Capital Formation Advisory Committee

The SEC has announced that it has appointed five new members to its Small Business Capital Formation Advisory Committee, which “provides advice and recommendations to the Commission on rules, regulations, and policy matters relating to small businesses, including smaller public companies.” The new members, who will join the committee’s 15 existing members, will serve for four-year terms.

FASB Holds June 3 Meeting

At its June 3, 2026, meeting, the FASB continued deliberating its project on the indexation guidance in ASC 815-40.

SEC Announces Investor Advisory Committee Appointments

The SEC has announced that it has appointed four new members to its Investor Advisory Committee, a body tasked with advising “the Commission on regulatory priorities and initiatives to protect investors and promote the integrity of the U.S. securities markets.”

SEC Requests Comments on Draft Strategic Plan

The SEC has released for public comment its draft strategic plan for 2026–2030.

FAF Announces PCC Reappointments

The Financial Accounting Foundation’s (FAF’s) board of trustees has announced that Jere Shawer has been reappointed as chairman of the Private Company Council (PCC) and that David Finkelstein, Bradley Hendricks, and David Hoagland have been reappointed as PCC members.