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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)

Quarterly Accounting Roundup: Q2 2026 Update on Important Developments — June 17, 2026

This presentation discusses a quarterly update of accounting developments, recent positions of the FASB and SEC staffs, and other hot topics.

Accounting for Income Taxes — Quarterly Hot Topics: July 2026

This issue discusses several important tax developments related to updated federal, multistate, and international regulations.

PCAOB Appoints Members of New Inspections Modernization Council

The PCAOB has announced that it has selected 12 members for its recently established Inspections Modernization Council (IMC), which is a “new advisory body” tasked with sharing its knowledge and perspectives on the Board’s inspections program, including recommendations for how to modernize the program.

FASB Holds July 8 Meeting

At its July 8, 2026, meeting, the FASB discussed feedback on the guidance in ASC 805 on asset acquisitions and business combinations that the Board received as part of its January 2025 invitation to comment on its agenda consultation.

SEC Releases New CFIs

The SEC has released new corporation finance interpretations (CFIs).

FASB Staff Releases Proposed GAAP Taxonomy Implementation Guide for Investment Companies

The FASB staff has released for public comment a proposed GAAP taxonomy implementation guide containing a number of examples that are intended “to demonstrate the modeling for reporting by investment companies.”

European Commission Publishes Delegated Acts for Revised ESRSs and Voluntary Sustainability Reporting Standard

On July 3, 2026, the European Commission (EC) finalized two delegated acts that revise the European Sustainability Reporting Standards (ESRSs) and establish the voluntary reporting standard.

SEC Establishes Retail Fraud Working Group

The SEC has announced that it has created a new Retail Fraud Working Group in an effort “to strengthen the Division of Enforcement’s efforts to identify and combat fraud targeting everyday investors.”

Go to Recent Updates

PCAOB Appoints Members of New Inspections Modernization Council

The PCAOB has announced that it has selected 12 members for its recently established Inspections Modernization Council (IMC), which is a “new advisory body” tasked with sharing its knowledge and perspectives on the Board’s inspections program, including recommendations for how to modernize the program.

FASB Holds July 8 Meeting

At its July 8, 2026, meeting, the FASB discussed feedback on the guidance in ASC 805 on asset acquisitions and business combinations that the Board received as part of its January 2025 invitation to comment on its agenda consultation.

SEC Releases New CFIs

The SEC has released new corporation finance interpretations (CFIs).

FASB Staff Releases Proposed GAAP Taxonomy Implementation Guide for Investment Companies

The FASB staff has released for public comment a proposed GAAP taxonomy implementation guide containing a number of examples that are intended “to demonstrate the modeling for reporting by investment companies.”

European Commission Publishes Delegated Acts for Revised ESRSs and Voluntary Sustainability Reporting Standard

On July 3, 2026, the European Commission (EC) finalized two delegated acts that revise the European Sustainability Reporting Standards (ESRSs) and establish the voluntary reporting standard.

SEC Establishes Retail Fraud Working Group

The SEC has announced that it has created a new Retail Fraud Working Group in an effort “to strengthen the Division of Enforcement’s efforts to identify and combat fraud targeting everyday investors.”

SEC Chairman Makes Statement on 2026 Regulatory Agenda

SEC Chairman Paul Atkins has released a statement on the Commission’s 2026 regulatory agenda.

FASB Staff Proposes Taxonomy Improvements Related to Equity Securities Subject to Contractual Sale Restrictions

The FASB staff has released proposed GAAP taxonomy improvements related to its recently issued proposed Accounting Standards Update (ASU) Fair Value Measurement (Topic 820): Investment Companies With Equity Securities Subject to Contractual Sale Restrictions.