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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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April 3, 2020
Maintenance Updates 2020
Maintenance Updates provide nonsubstantive corrections to the Codification, such as editorial corrections, various types of link-related changes, and ...
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April 3, 2020
Maintenance Updates 2014
Maintenance Updates provide nonsubstantive corrections to the Codification, such as editorial corrections, various types of link-related changes, and ...
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April 3, 2020
Heads Up — Congress Shows That It CARES About Accounting Rules for Banks and Credit Unions
This issue discusses actions that might be taken by the SEC or FASB as a result of the relief extended to banks and credit unions by the newly enacted Coronavirus Aid, Relief, and Economic Security (CARES) Act.
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April 3, 2020
Health Tech Industry Accounting Guide (April 2020)
The convergence of the technology and health care/life sciences industries has caused unique challenges for management within these sectors, particularly in the areas of capitalized software and revenue recognition. This publication is aimed at identifying and providing guidance on the most difficult technical accounting issues related to these topics.
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April 3, 2020
Accounting for Income Taxes — Quarterly Hot Topics: April 2020
Accounting for Income Taxes April 2020 Accounting for Income Taxes Quarterly Hot Topics In this issue: US Federal US Multistate International Controversy Accounting Developments Additional Resources and Other Interesting Topics Did You Know? Learn More Accounting for Income Taxes Quarterly Hot Topics April 2020 US Federal CARES Act signed into law On March 27, 2...
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April 3, 2020
GASB Statement No. 93, Replacement of Interbank Offered Rates
JOBNAME: statement 107 PAGE: 1 SESS: 190 OUTPUT: Wed Apr 1 15:19:14 2020 Statement No. 93 of the Governmental Accounting Standards Board Replacem...
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April 3, 2020
SEC Chief Accountant Discusses Agency’s COVID-19 Response
The SEC has posted to its Web site a public statement made by SEC Chief Accountant Sagar Teotia regarding the Commission’s response to the COVID-19 crisis.
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April 2, 2020
SEC Material — Supplement — Division of Corporation Finance Disclosure Guidance — Topic No. 9: Coronavirus (COVID-19)
Date: March 25, 2020 Summary: This guidance provides the Division of Corporation Finance’s current views regarding disclosure and other securities law obligations that companies should consider with respect to the coronavirus disease 2019 (COVID-19) and related business and market disruptions. Supplemental Information: The statements in this CF Disclosure Guidance represent the views of the Divisi...
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April 3, 2020
SEC Chief Accountant Discusses Agency’s COVID-19 Response
The SEC has posted to its Web site a public statement made by SEC Chief Accountant Sagar Teotia regarding the Commission’s response to the COVID-19 crisis.
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April 2, 2020
GASB Issues Guidance on Reference Rate Reform
The GASB has issued Statement No. 93, Replacement of Interbank Offered Rates.
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April 1, 2020
SEC Staff Issues C&DIs on Exchange Act Rules
The staff in the SEC’s Division of Corporation Finance has updated its compliance and disclosure interpretations (C&DIs) related to the SEC’s recent order granting a 45-day extension to file certain disclosure reports as a result of COVID-19.
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March 27, 2020
SEC Provides Temporary Relief to Market Participants Affected by Coronavirus
The SEC has issued a temporary final rule and an order to provide “additional temporary regulatory relief to market participants in response to the effects of the Coronavirus Disease 2019 (COVID-19).”
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March 27, 2020
President Trump Signs CARES Act Into Law
President Trump has signed the Coronavirus Aid, Relief, and Economic Security (CARES) Act into law. Passed unanimously by the U.S. Senate and House of Representatives, the CARES Act provides assistance to individuals, large corporations, small businesses, state and local governments, public health, education, and other safety net programs. The CARES Act represents the third aid package from Congress related to COVID-19.
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March 26, 2020
GASB Adds Project to Its Agenda on Postponing Effective Dates of Certain Statements and Implementation Guides
The GASB has announced that it has added a new project to its technical agenda to consider whether to postpone the effective dates of all Statements and implementation guides that begin on or after June 15, 2018.
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March 25, 2020
SEC Extends Conditional Exemptions From Reporting and Proxy Delivery Requirements for Public Companies, Funds, and Investment Advisers Affected by Coronavirus
The SEC has issued an order updating its previously enacted conditional reporting relief order related to COVID-19. The SEC has also issued two orders (releases IA-5469 and IC-33824) “that would provide certain investment funds and investment advisers with additional time with respect to holding in-person board meetings and meeting certain filing and delivery requirements, as applicable.”
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March 25, 2020
FASB Announces Appointment of New SBAC Members
The FASB has announced the appointment of Michael J. Phillips and Geoffrey R. Morgan to the Small Business Advisory Committee (SBAC).
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