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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

Heads Up — Highlights of the CARES Act (April 9, 2020; Last Updated May 15, 2020)

The CARES Act and A Look Ahead: Accounting and Financial Reporting Considerations for Healthcare Providers (April 24, 2020; Updated May 15, 2020)

Heads Up — Accounting and Reporting Considerations for Forgivable Loans Received by Business Entities Under the CARES Act’s Paycheck Protection Program (May 7, 2020; Updated May 15, 2020)

A Roadmap to Accounting and Financial Reporting for Carve-Out Transactions (May 2020)

Financial Reporting Alert — 20-2, Financial Reporting Considerations Related to COVID-19 and an Economic Downturn (March 25, 2020; Last Updated May 7, 2020)

Heads Up — Frequently Asked Questions About Troubled Debt Restructurings Under the CARES Act and Interagency Statement (April 15, 2020; Last Updated May 1, 2020)

Heads Up — FASB Decides to Defer Certain Effective Dates and Provides Guidance on COVID-19 (April 9, 2020; Updated April 30, 2020)

Heads Up — FASB Issues Staff Q&A on the Effects of the COVID-19 Pandemic on Cash Flow Hedge Accounting (April 30, 2020)

Find the IFRS Content

FAF Issues 2019 Annual Report

The Financial Accounting Foundation (FAF) has released its 2019 annual report.

Highlights of the FASB’s May 20 Meeting

At its May 20, 2020, meeting, the FASB (1) discussed its limited effective-date delays for guidance on revenue and leases and (2) held an open discussion on (a) technical inquiries and (b) the post-implementation review (PIR) process.

SEC Improve Financial Disclosures About Acquisitions and Dispositions of Businesses

The SEC has issued a final rule, Amendments to Financial Disclosures About Acquired and Disposed Businesses. The final rule amends the SEC’s rules and forms “to improve their application, assist registrants in making more meaningful determinations of whether a subsidiary or an acquired or disposed business is significant, and to improve the disclosure requirements for financial statements relating to acquisitions and dispositions of businesses, including real estate operations and investment companies.”

CFO Signals Newsletter — Q2 2020 Survey Results

2nd quarter 2020 High-level report CFO What North America’s top finance executives are thinking—and doing This report is a subset of a full report containing analysis and trends specific to industries and geographies. Please contact nacfosurvey@deloitte.com for access to the full report. mailto:nacfosurvey@deloitte.com -10% -8% -6% -4% -2% 0% 2% 4% 6% 8% 10% 0% 10% 20% 30...

Audit Committee Brief — May 2020

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

SEC Announces Date for Virtual Roundtable on Emerging Markets

The SEC has announced that it will hold a roundtable meeting via webcast on July 9, 2020, for investors, other market participants, regulators, and industry experts.

AICPA Issues Working Drafts for Insurance Entities

The AICPA’s Financial Reporting Executive Committee has released for public comment working drafts that address the following two issues associated with insurance entities’ implementation of FASB Accounting Standards Update (ASU) No. 2018-12, "Targeted Improvements to the Accounting for Long-Duration Contracts."

SEC Amends National Market System Plan Governing Consolidated Audit Trail

The SEC has issued a final rule, “Amendments to the National Market System Plan Governing the Consolidated Audit Trail.” The final rule requires national market system plan participants “to publish and file with the Securities and Exchange Commission a complete implementation plan for the consolidated audit trail and quarterly progress reports.”

Go to Recent Updates

Highlights of the FASB’s May 20 Meeting

At its May 20, 2020, meeting, the FASB (1) discussed its limited effective-date delays for guidance on revenue and leases and (2) held an open discussion on (a) technical inquiries and (b) the post-implementation review (PIR) process.

SEC Improve Financial Disclosures About Acquisitions and Dispositions of Businesses

The SEC has issued a final rule, Amendments to Financial Disclosures About Acquired and Disposed Businesses. The final rule amends the SEC’s rules and forms “to improve their application, assist registrants in making more meaningful determinations of whether a subsidiary or an acquired or disposed business is significant, and to improve the disclosure requirements for financial statements relating to acquisitions and dispositions of businesses, including real estate operations and investment companies.”

SEC Announces Date for Virtual Roundtable on Emerging Markets

The SEC has announced that it will hold a roundtable meeting via webcast on July 9, 2020, for investors, other market participants, regulators, and industry experts.

AICPA Issues Working Drafts for Insurance Entities

The AICPA’s Financial Reporting Executive Committee has released for public comment working drafts that address the following two issues associated with insurance entities’ implementation of FASB Accounting Standards Update (ASU) No. 2018-12, "Targeted Improvements to the Accounting for Long-Duration Contracts."

SEC Amends National Market System Plan Governing Consolidated Audit Trail

The SEC has issued a final rule, “Amendments to the National Market System Plan Governing the Consolidated Audit Trail.” The final rule requires national market system plan participants “to publish and file with the Securities and Exchange Commission a complete implementation plan for the consolidated audit trail and quarterly progress reports.”

FAF Revises Process for Post-Implementation Review of Standards

The Financial Accounting Foundation (FAF) has announced changes to its post-implementation review (PIR) process for new FASB and GASB accounting standards.

SEC Provides Update on COVID-19 Market Monitoring Group

The SEC has issued a public statement by SEC Chairman Jay Clayton and the SEC Chief Economist and Director S.P. Kothari on the work of the COVID-19 Market Monitoring Group.

GASB Postpones Effective Dates of 14 Pronouncements Because of COVID-19

The GASB has issued Statement No. 95, Postponement of the Effective Dates of Certain Authoritative Guidance. The purpose of Statement 95 is to “provide relief to governments and other stakeholders in light of the COVID-19 pandemic.”