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Welcome to the Deloitte Accounting Research Tool

The Deloitte Accounting Research Tool (DART) is a comprehensive web-based library of accounting and financial disclosure literature.
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October 26, 2020
FASB Proposes Amendments to Issuer’s Accounting for Modifications or Exchanges of Freestanding Equity-Classified Forwards and Options
The FASB has issued a proposed Accounting Standards Update (ASU), "Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Forwards and Options."
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October 23, 2020
Accounting Standards Update No. 2020-09
This Accounting Standards Update amends and supersedes various SEC paragraphs pursuant to the issuance of SEC Final Rule Release No. 33-10762, Financi...
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October 23, 2020
FASB Issues ASU to Align Certain SEC Requirements With Codification Guidance
The FASB has issued Accounting Standards Update (ASU) No. 2020-09, "Debt (Topic 470): Amendments to SEC Paragraphs Pursuant to SEC Release No. 33-10762."
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October 22, 2020
SEC and CFTC Issue Final Rule on Security Futures Margin and Request for Comment on Portfolio Margining
The SEC and the Commodity Futures Trading Commission (CFTC) have issued a joint final rule, "Customer Margin Rules Relating to Security Futures," and a joint request for comment, "Portfolio Margining of Uncleared Swaps and Non-Cleared Security-Based Swaps."
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October 22, 2020
FASB Tentative Board Decisions — October 21, 2020
Tentative Board Decisions Tentative Board decisions are provided for those interested in following the Board’s deliberations. All of the reported decisions are tentative and may be changed at future Board meetings. Wednesday, October 21, 2020 FASB Board Meeting Agenda Board discussed the results of staff research and outreach on five potential projects related to recent agenda requests. The Board ...
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October 22, 2020
FASB Updates Technical Agenda
At its October 21, 2020, meeting, the FASB decided to add to its technical agenda projects on (1) disclosure of supplier finance programs involving trade payables and (2) consolidation of a not-for-profit entity by a for-profit sponsor.
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October 21, 2020
Proposed ASU 2020-700 - Leases (Topic 842)
The amendments in this proposed Update would: 1 Require lessors to classify and account for a lease with lease payments that are predominantly variabl...
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October 21, 2020
A Roadmap to SEC Reporting Considerations for Equity Method Investees
This Roadmap combines the SEC’s guidance on reporting for equity method investments with Deloitte’s interpretations (Q&As) and examples in a comprehensive, reader-friendly format. The 2019 edition includes updates made on the basis of recent SEC activity and practice developments, including the SEC’s issuance of a proposed rule in May 2019 that would amend the financial statement requirements for acquisitions and dispositions of businesses, including real estate operations, and related pro forma financial information.
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October 23, 2020
FASB Issues ASU to Align Certain SEC Requirements With Codification Guidance
The FASB has issued Accounting Standards Update (ASU) No. 2020-09, "Debt (Topic 470): Amendments to SEC Paragraphs Pursuant to SEC Release No. 33-10762."
Read more
 
October 22, 2020
SEC and CFTC Issue Final Rule on Security Futures Margin and Request for Comment on Portfolio Margining
The SEC and the Commodity Futures Trading Commission (CFTC) have issued a joint final rule, "Customer Margin Rules Relating to Security Futures," and a joint request for comment, "Portfolio Margining of Uncleared Swaps and Non-Cleared Security-Based Swaps."
Read more
 
October 22, 2020
FASB Updates Technical Agenda
At its October 21, 2020, meeting, the FASB decided to add to its technical agenda projects on (1) disclosure of supplier finance programs involving trade payables and (2) consolidation of a not-for-profit entity by a for-profit sponsor.
Read more
 
October 20, 2020
FASB Proposes Amendments to Leasing Guidance
The FASB has issued a proposed Accounting Standards Update (ASU), "Leases (Topic 842): Targeted Improvements."
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October 16, 2020
SEC Amends Auditor Independence Rules
The SEC has issued a final rule, "Qualifications of Accountants."
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October 16, 2020
FASB Clarifies Scope Terminology Related to EITF Issue 19-C
At its October 14, 2020, meeting, the FASB decided to clarify the scope terminology used in the upcoming proposed Accounting Standards Update based on EITF Issue 19-C.
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October 15, 2020
FASB Issues ASU to Improve Codification Guidance Related to Nonrefundable Fees and Other Costs
The FASB has issued Accounting Standards Update (ASU) No. 2020-08, "Codification Improvements to Subtopic 310-20, Receivables — Nonrefundable Fees and Other Costs."
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October 15, 2020
SEC Appoints PCAOB Member
The SEC has appointed Megan Zietsman as a member of the PCAOB. Ms. Zietsman currently serves as the Board’s chief auditor and director of professional standards.
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