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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

Heads Up — Accounting Considerations Related to the Supreme Court’s Ruling on Tariffs (February 27, 2026)

Insurance Spotlight — NAIC Accounting Update: 2025 Fall National Meeting (February 5, 2026)

Heads Up — European Sustainability Reporting — Omnibus Legislative Developments and Updates to European Sustainability Reporting Standards (January 14, 2026)

Accounting Spotlight — Frequently Asked Questions About ASU 2024-03 on Disaggregation of Income Statement Expenses (DISE) (December 19, 2025)

Quarterly Accounting Roundup — Year in Review — 2025

Aerospace & Defense Spotlight — Considerations Related to Identifying Contracts With Customers Under Step 1 of the ASC 606 Revenue Recognition Model (December 17, 2025)

Heads Up — Highlights of the 2025 AICPA & CIMA Conference on Current SEC and PCAOB Developments (December 12, 2025)

Roadmap: Income Taxes (December 2025)

Heads Up — Summary of the 2025 AICPA & CIMA Conference on Current SEC and PCAOB Developments (December 11, 2025)

Heads Up — FASB Amends Guidance on Interim Reporting (December 8, 2025)

Heads Up — FASB Issues Guidance on the Accounting for Government Grants (December 4, 2025)

SEC Releases FAQs Related to Holding Foreign Insiders Accountable Act

The staff in the SEC’s Division of Corporation Finance has released FAQs related to implementing the Holding Foreign Insiders Accountable (HFIA) Act.

SEC Updates Compliance and Disclosure Interpretations

The SEC has updated its compliance and disclosure interpretations.

FASB Proposes Taxonomy Improvements Related to ASU on Government Grants

The FASB staff has proposed improvements to its Development GAAP Taxonomy to reflect elements related to Accounting Standards Update 2025-10, Government Grants (Topic 832): Accounting for Government Grants Received by Business Entities.

Audit Committee Brief — March 2026

The Audit Committee Brief focuses on the timely coverage of issues and insights important to audit committees.

Quarterly Accounting Roundup: Q4 2025 Update on Important Developments — December 17, 2025

Quarterly Accounting Roundup: Q4 2025 Update on Important Developments — December 17, 2025 — This presentation discusses a quarterly update of accounting developments, recent positions of the FASB and SEC staffs, and other hot topics.

FASB Holds February 25 Meeting

At its February 25, 2026, meeting, the FASB discussed stakeholder feedback on the hedge accounting topic addressed in its January 2025 invitation to comment Agenda Consultation.

SEC Updates Enforcement Manual

The SEC’s Division of Enforcement (the “Division”) has updated its enforcement manual, which serves as a reference for the Division’s staff to use in investigating “potential violations of the federal securities laws.”

COSO Releases Publication on Generative AI

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) has released a publication, Achieving Effective Control Over Generative AI.

Go to Recent Updates

SEC Releases FAQs Related to Holding Foreign Insiders Accountable Act

The staff in the SEC’s Division of Corporation Finance has released FAQs related to implementing the Holding Foreign Insiders Accountable (HFIA) Act.

SEC Updates Compliance and Disclosure Interpretations

The SEC has updated its compliance and disclosure interpretations.

FASB Proposes Taxonomy Improvements Related to ASU on Government Grants

The FASB staff has proposed improvements to its Development GAAP Taxonomy to reflect elements related to Accounting Standards Update 2025-10, Government Grants (Topic 832): Accounting for Government Grants Received by Business Entities.

FASB Holds February 25 Meeting

At its February 25, 2026, meeting, the FASB discussed stakeholder feedback on the hedge accounting topic addressed in its January 2025 invitation to comment Agenda Consultation.

SEC Updates Enforcement Manual

The SEC’s Division of Enforcement (the “Division”) has updated its enforcement manual, which serves as a reference for the Division’s staff to use in investigating “potential violations of the federal securities laws.”

COSO Releases Publication on Generative AI

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) has released a publication, Achieving Effective Control Over Generative AI.

AICPA Releases Proposal on Reporting Sustainability Information

The AICPA has released an exposure draft of a proposed Statement on Standards for Attestation Engagements (SSAE), Common Concepts, Examination Engagements, Review Engagements, and Engagements to Report on Sustainability Information.

SEC Amends Disclosure Requirements Under Holding Foreign Insiders Accountable Act

The SEC has released a final rule that amends the Securities and Exchange Act of 1934 “to reflect the requirements of the Holding Foreign Insiders Accountable [HFIA] Act.”