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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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September 19, 2025
On the Radar — Goodwill and Intangible Assets (September 2025)
ASC 350-20 addresses the accounting for goodwill after its initial recognition. While entities have been required to test goodwill for impairment for many years, the current goodwill accounting model has evolved significantly from the model that the FASB originally introduced in 2001. The FASB has issued numerous Accounting Standards Updates on this topic, which were generally intended to simplify
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September 19, 2025
Roadmap: Goodwill and Intangible Assets (September 2025)
This Roadmap provides an overview of the guidance in ASC 350-20 and ASC 350-30 on the subsequent accounting for goodwill and intangible assets.
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September 19, 2025
Are CFOs Ready to Bank on Cryptocurrency? (September 2025)
This issue explores what the corporate embrace of cryptocurrency could mean to CFOs and finance teams.
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September 19, 2025
PCAOB Releases Policy Statement on Evaluating Reliability of External Electronic Information
The PCAOB has released a policy statement to help auditors implement paragraph .10A of AS 1105 (on audit evidence), which was added as part of the Board’s June 2024 amendments to the standard.
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September 18, 2025
Heads Up — FASB Amends Guidance on the Accounting for and Disclosure of Software Costs (September 18, 2025)
This Heads Up discusses FASB Accounting Standards Update (ASU) No. 2025-06, Targeted Improvements to the Accounting for Internal-Use Software. The ASU amends certain aspects of the accounting for and disclosure of software costs under ASC 350-40.
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September 18, 2025
FASB Amends Guidance on the Accounting for and Disclosure of Software Costs
The FASB has released Accounting Standards Update (ASU) No. 2025-06, Targeted Improvements to the Accounting for Internal-Use Software, which amends certain aspects of the accounting for and disclosure of software costs under ASC 350-40.
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September 18, 2025
SEC and CFTC Further Extend Compliance Date for Amendments to Form PF
The SEC and Commodity Futures Trading Corporation (CFTC) have announced a further extension of the compliance date for their February 2024 joint amendments to Form PF — that is, “the confidential reporting form for certain SEC-registered investment advisers to private funds, including those that also are registered with the CFTC as a commodity pool operator . . . or commodity trading adviser.”
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September 18, 2025
PCAOB Releases Data Points Publication Related to Auditing of Emerging Growth Companies
The PCAOB’s Office of Economic and Risk Analysis has released a new edition of its publication Data Points: Who Audits Emerging Growth Companies?
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September 19, 2025
PCAOB Releases Policy Statement on Evaluating Reliability of External Electronic Information
The PCAOB has released a policy statement to help auditors implement paragraph .10A of AS 1105 (on audit evidence), which was added as part of the Board’s June 2024 amendments to the standard.
Read more
 
September 18, 2025
FASB Amends Guidance on the Accounting for and Disclosure of Software Costs
The FASB has released Accounting Standards Update (ASU) No. 2025-06, Targeted Improvements to the Accounting for Internal-Use Software, which amends certain aspects of the accounting for and disclosure of software costs under ASC 350-40.
Read more
 
September 18, 2025
SEC and CFTC Further Extend Compliance Date for Amendments to Form PF
The SEC and Commodity Futures Trading Corporation (CFTC) have announced a further extension of the compliance date for their February 2024 joint amendments to Form PF — that is, “the confidential reporting form for certain SEC-registered investment advisers to private funds, including those that also are registered with the CFTC as a commodity pool operator . . . or commodity trading adviser.”
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September 18, 2025
PCAOB Releases Data Points Publication Related to Auditing of Emerging Growth Companies
The PCAOB’s Office of Economic and Risk Analysis has released a new edition of its publication Data Points: Who Audits Emerging Growth Companies?
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September 18, 2025
SEC Releases Policy Statement Related to Mandatory Arbitration Provisions and Makes Corresponding Amendments to Rules of Practice
The SEC has released a policy statement to clarify that “the presence of a provision requiring arbitration of investor claims arising under the Federal securities laws will not impact decisions regarding whether to accelerate the effectiveness of a registration statement.”
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September 16, 2025
SEC Appoints New Investor Advisory Committee Members
The SEC has announced that it has appointed C. Rodney Comegys, James Copland, John Gulliver, and Sergio Rodriguera Jr. to its Investor Advisory Committee.
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September 11, 2025
PCAOB Releases Publication on Review Engagements Related to Exemption Reports
The PCAOB has released a publication on review engagements related to exemption reports as part of its new Broker-Dealer Audit Focus series.
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September 10, 2025
SEC Chairman Gives Speech at OECD’s Inaugural Global Financial Markets Roundtable
The Organisation for Economic Cooperation and Development (OECD) held its inaugural roundtable on global financial markets on September 10, 2025, as part of its Financial Markets Week 2025.
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