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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.

***COVID-19 Resources***Roadmaps US GAAP SEC Key Dates Recent Deloitte Publications

Heads Up — FASB Issues ASU to Refine the Scope of ASC 848 in Response to Reference Rate Reform (January 11, 2021)

Quarterly Accounting Roundup Newsletter — Year in Review — 2020

Heads Up — Highlights of the 2020 AICPA Conference on Current SEC and PCAOB Developments (December 13, 2020)

A Roadmap to the Accounting for Transfers and Servicing of Financial Assets

Heads Up — FASB Issues Guidance on Not-for-Profit Entities’ Presentation of and Disclosures About Contributed Nonfinancial Assets (December 4, 2020)

A Roadmap to Applying the New Revenue Recognition Standard (December 2020)

A Roadmap to Accounting for Current Expected Credit Losses (December 2020)

Insurance — Accounting and Financial Reporting Update (November 30, 2020)

Find the IFRS Content

January 21, 2021

CFO Insights Newsletter — Digital RMB: Assessing the Benefits — And Challenges — of China’s New Currency (January 2021)

Digital RMB: Assessing the Benefits — And Challenges — of China’s New Currency (January 2021)

January 21, 2021

FASB Holds January 20 Meeting

At its January 20, 2021, meeting, the FASB discussed its project on segment reporting.

January 21, 2021

President Biden Appoints Acting SEC Chairman

The SEC has announced that President Joseph Biden has appointed Allison H. Lee as acting SEC chairman.

January 20, 2021

Maintenance Updates 2021

Maintenance Updates provide nonsubstantive corrections to the Codification, such as editorial corrections, various types of link-related changes, and ...

January 20, 2021

FASB Tentative Board Decisions — January 20, 2021

Tentative Board Decisions — January 20, 2021 FASB Board Meeting

January 14, 2021

CFO Insights Newsletter — Mastering Data for Better Insights — And Competitive Advantage (January 2021)

CFO Insights Newsletter: Mastering Data for Better Insights and Competitive Advantage (January 2021)

January 13, 2021

Sagar Teotia to Leave SEC

The SEC has announced that Chief Accountant Sagar Teotia will leave the Commission in February.

January 12, 2021

New Technical Questions and Answers — Q&A Section 9550.01-.02, Performing a Third-Party Assessment Engagement Under a Third Party Assessment Program

Q&A Section 9550, Performing a Third-Party Assessment Engagement Under a Third Party Assessment Program

Go to Recent Updates

January 4, 2021

President Trump Appoints Acting SEC Chairman

The SEC has announced that President Donald Trump has appointed Elad L. Roisman as acting SEC chairman.

December 22, 2020

SEC Updates Marketing Rule for Investment Advisers

The SEC has issued a final rule, "Investment Adviser Marketing."

December 22, 2020

SEC Proposes Amendments to Rule 144 and Form 144

The SEC has issued a proposed rule, "Rule 144 Holding Period and Form 144 Filings."

December 21, 2020

FASB Issues Proposed ASU on Alternative Goodwill Triggering Event Assessment for Private Companies

The FASB has issued a proposed Accounting Standards Update (ASU), Accounting Alternative for Evaluating Triggering Events.

December 21, 2020

FAF Trustees Announce New and Reappointed FASAC Members

The FAF trustees have appointed eight new members to the Financial Accounting Standards Advisory Council (FASAC).

December 17, 2020

SEC Issues Guidance to Reduce Overlapping Regulation on Security-Based Swap Regulatory Regime

The SEC has issued a final rule, "Exemption From the Definition of 'Clearing Agency' for Certain Activities of Security-Based Swap Dealers and Security-Based Swap Execution Facilities."

December 17, 2020

FASB Releases 2021 Taxonomies for U.S. GAAP, SEC Financial Reporting, and XBRL DQC Rules

The FASB has released the 2021 U.S. GAAP Financial Reporting Taxonomy, the 2021 SEC Reporting Taxonomy, and the 2021 XBRL U.S. Data Quality Committee (DQC) Rules Taxonomy (DQCRT).

December 17, 2020

FASB Holds December 16 Meeting

At its December 16, 2020, meeting, the FASB discussed its projects on identifiable intangible assets and subsequent accounting for goodwill and disclosure framework: disclosures — interim reporting.