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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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November 25, 2020
A Roadmap to Accounting for Business Combinations
This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASC 805 on business combinations, pushdown accounting, common-control transactions, and asset acquisitions as well as an overview of related SEC reporting requirements. The Roadmap reflects guidance issued through November 25, 2020, and discusses several active FASB projects that may result in changes to current requirements.
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November 25, 2020
A Roadmap to the Issuer's Accounting for Debt
This Roadmap provides an overview of the FASB’s authoritative guidance on the issuer’s accounting for debt arrangements as well as Deloitte’s insights into and interpretations of how to apply that guidance in practice.
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November 25, 2020
FASB’s Investor Advisory Committee Holds November 2020 Meeting
The FASB’s Investor Advisory Committee (IAC) met on November 10, 2020. Topics discussed at the meeting include supplier finance programs, disclosure by business entities about government assistance, emerging issues and trends, alternative data and financial statement information, jurisdiction information, and intangible assets.
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November 24, 2020
Heads Up — SEC Modernizes MD&A and Related Financial Disclosure Requirements (November 24, 2020)
This Heads Up discusses the SEC’s recently issued final rule, "Management’s Discussion and Analysis, Selected Financial Data, and Supplementary Financial Information," which modernizes and simplifies MD&A and certain financial disclosure requirements in SEC Regulation S-K.
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November 24, 2020
SEC Proposes Amendments to Requirements for Compensatory Securities Offerings and Sales
The SEC has issued a proposed rule, "Modernization of Rules and Forms for Compensatory Securities Offerings and Sales."
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November 24, 2020
SEC Proposes Temporary Rule to Permit Companies to Offer Noncash Compensation to Certain “Gig Workers”
The SEC has issued a temporary proposed rule, "Temporary Rules to Include Certain 'Platform Workers' in Compensatory Offerings Under Rule 701 and Form S-8."
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November 23, 2020
Real Estate — Accounting and Financial Reporting Update (November 23, 2020)
The latest edition of our annual update highlights selected accounting and reporting developments that may be of interest to real estate entities. Developments in 2020 include the FASB’s issuance of an ASU that allows companies to defer adoption of the Board’s new standards on revenue recognition (ASC 606) and leasing (ASC 842) in light of the coronavirus disease 2019 pandemic. This publication also discusses additional SEC reporting implications for real estate entities related to the guidance in ASC 842 as well as the guidance on income taxes (ASC 740), consolidation (ASC 810), and other topics.
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November 20, 2020
FASB Tentative Board Decisions — November 19, 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. Thursday, November 19, 2020 Board Meeting The Board and the International Accounting Standards Board met for an educational session and discussed the following IASB project on Goodwill ...
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November 24, 2020
SEC Proposes Amendments to Requirements for Compensatory Securities Offerings and Sales
The SEC has issued a proposed rule, "Modernization of Rules and Forms for Compensatory Securities Offerings and Sales."
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November 24, 2020
SEC Proposes Temporary Rule to Permit Companies to Offer Noncash Compensation to Certain “Gig Workers”
The SEC has issued a temporary proposed rule, "Temporary Rules to Include Certain 'Platform Workers' in Compensatory Offerings Under Rule 701 and Form S-8."
Read more
 
November 20, 2020
FASB Adds Project to Its Agenda on Interim Goodwill Impairment Testing for Private Companies and Not-for-Profit Entities
At its November 18, 2020, meeting, the FASB decided to add a project to its technical agenda on interim goodwill impairment testing for private companies and not-for-profit entities.
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November 20, 2020
PCAOB Aligns Interim Independence Standards With SEC Regulation
The PCAOB has issued a final rule, "Amendments to PCAOB Interim Independence Standards and PCAOB Rules to Align With Amendments to Rule 2-01 of Regulation S-X."
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November 20, 2020
SEC Amends Certain Financial Disclosure Requirements in Regulation S-K
The SEC has issued a final rule, "Management’s Discussion and Analysis, Selected Financial Data, and Supplementary Financial Information."
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November 18, 2020
SBAC Holds November 2020 Meeting
The Small Business Advisory Committee (SBAC) held a virtual meeting with the FASB on November 12, 2020.
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November 18, 2020
SEC Staff Updates Financial Reporting Manual
The SEC’s Division of Corporation Finance (the “Division”) has published an update to its Financial Reporting Manual (FRM).
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November 18, 2020
SEC Issues Final Rules on Electronic Submissions
The SEC has issued the following two final rules: "Electronic Signatures in Regulation S-T Rule 302" and "Amendments to the Commission's Rules of Practice."
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