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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

Roadmap: Contracts on an Entity's Own Equity (June 2021)

Technology Spotlight — Applying the Revenue Standard to Cloud Conversion or Switching Rights (June 2021)

Heads Up — #DeloitteESGnow — The ESG Regulatory Whirlwind: Accountability on the Horizon (June 4, 2021)

Heads Up — Do ESG Matters Affect Accounting and Financial Reporting Today? (May 26, 2021)

Heads Up — FASB Proposes Further Improvements to Hedge Accounting Guidance (May 21, 2021)

Financial Reporting Alert 20-6 (Updated) — Accounting and SEC Reporting Considerations for SPAC Transactions (April 30, 2021)

Technology Spotlight — Applying the Revenue Standard to Identify the Performance Obligations in Arrangements That Include Smart Devices, Updates, and Cloud-Based Services (April 2021)

Heads Up — FASB Provides Private Companies and Not-for-Profit Entities With an Accounting Alternative for Evaluating Goodwill Impairment Triggering Events (April 8, 2021)

Find the IFRS Content

On the Radar — Contracts on an Entity's Own Equity

Entities raising capital must apply the highly complex, rules-based guidance in U.S. GAAP to determine whether (1) freestanding contracts such as warrants, options, and forwards to sell equity shares are classified as liabilities or equity instruments and (2) convertible instruments contain embedded equity features that require separate accounting as derivative liabilities.

FASB Issues Proposed ASU on Discount Rate for Lessees That Are Not Public Business Entities

The FASB has issued a proposed Accounting Standards Update (ASU), Discount Rate for Lessees That Are Not Public Business Entities. The primary purpose of the proposed ASU is to reduce the costs of implementing the leasing guidance for entities that are not public business entities (PBEs).

Roadmap: Contracts on an Entity’s Own Equity (June 2021)

This Roadmap provides an overview of the guidance in ASC 815-40 as well as insights into and interpretations of how to apply it in practice.

FAF Trustees Announce New PCC Member

The Financial Accounting Foundation’s (FAF’s) board of trustees has appointed Adam Roark to the Private Company Council (PCC).

Technology Spotlight — Applying the Revenue Standard to Cloud Conversion or Switching Rights (June 2021)

This publication provides illustrative examples of software arrangements involving cloud conversion or switching rights and discusses potential models that software entities may consider when accounting for such arrangements under ASC 606.

FASB Staff Issues Proposed GAAP Taxonomy Implementation Guide Related to Debt Securities

The FASB staff has issued a proposed GAAP taxonomy implementation guide, "Financial Instruments — Debt Securities."

CFO Insights — Intelligence Gathering — Bringing AI Technology Into Strategic Planning (June 2021)

This issue explores how AI-based innovation can help restore the centrality and value of strategic planning, aiding CFOs and other stakeholders to avoid entrenched thinking, resist dwelling on constraints, and consider a wider universe of strategic options.

New SASs, SSAEs, and SSARs — Statement on Auditing Standards No. 144, Amendments to AU-C Sections 501, 540, and 620 Related to the Use of Specialists and the Use of Pricing Information Obtained From External Information Sources

Statement on June 2021 Auditing Standards 144 Issued by the Auditing Standards Board Amendme...

Go to Recent Updates

FAF Trustees Announce New PCC Member

The Financial Accounting Foundation’s (FAF’s) board of trustees has appointed Adam Roark to the Private Company Council (PCC).

FASB Staff Issues Proposed GAAP Taxonomy Implementation Guide Related to Debt Securities

The FASB staff has issued a proposed GAAP taxonomy implementation guide, "Financial Instruments — Debt Securities."

SEC Announces PCAOB Board Replacement

The SEC has announced the removal of PCAOB Chair William D. Duhnke III from the PCAOB and has appointed Duane M. DesParte as acting chair.

FASB Posts Recap of May 2021 Investor Advisory Committee Meeting

The FASB’s Investor Advisory Committee (IAC) met on May 25, 2021.

GASB Issues Implementation Guide on Certain Pronouncements

The GASB has issued Implementation Guide No. 2021-1, Implementation Guidance Update — 2021, which consists of Q&As that “clarify, explain, or elaborate on” certain GASB Statements.

FASB Discusses Conceptual Framework Project

At its June 2, 2021, meeting, the FASB discussed its project on the conceptual framework — elements.

GASB Proposes Amendments to Guidance on Accounting Changes and Error Corrections

The GASB has issued an exposure draft (ED), "Accounting Changes and Error Corrections," that would amend Statement No. 62, "Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements."

FASB Discusses Projects on Government Assistance Disclosures, Accounting for Asset Acquisitions and Business Combinations, and Fair Value Measurements

At its May 26, 2021, meeting, the FASB discussed its projects.