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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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Dbriefs Financial Reporting Webcasts Hosted by Deloitte Professionals

Roadmap: Share-Based Payment Awards (June 2025)

Roadmap: Current Expected Credit Losses (June 2025)

Roadmap: SEC Reporting Considerations for Business Acquisitions (June 2025)

Roadmap: Greenhouse Gas Protocol Reporting Considerations (June 2025)

Heads Up — FASB Amends Guidance on Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity (May 30, 2025)

Roadmap: Leases (May 2025)

Roadmap: Digital Assets (May 2025)

Heads Up — Income Tax Disclosure Considerations Related to the Adoption of ASU 2023-09 (May 20, 2025)

Heads Up — FASB Clarifies Guidance on Share-Based Consideration Payable to a Customer (May 16, 2025)

Roadmap: Transfers and Servicing of Financial Assets (May 2025)

Sustainability Spotlight — Comparison of Significant Sustainability-Related Reporting Requirements (May 13, 2025)

On the Radar — Share-Based Payment Awards (June 2025)

This publication briefly summarizes some of the more challenging aspects of applying the accounting guidance in ASC 718 on share-based payment awards.

Roadmap: Share-Based Payment Awards (June 2025)

This Roadmap provides Deloitte’s insights into and interpretations of the guidance on share-based payment arrangements in ASC 718 related to employee and nonemployee awards and in other literature (e.g., ASC 805). The 2025 edition of the Roadmap includes several new discussions as well as clarifications of previously expressed views.

On the Radar — Current Expected Credit Losses (June 2025)

ASC 326 provides comprehensive guidance on recognizing and measuring credit losses related to financial assets measured at amortized cost (e.g., held-for-investment loans and held-to-maturity debt securities), net investments in leases, reinsurance recoverables, certain off-balance-sheet credit exposures (e.g., certain loan commitments), and available-for-sale (AFS) debt securities.

New SEC Rules, Reports, and Studies — Adoption of Updated EDGAR Filer Manual (33-11378)

The SEC has adopted updates to the EDGAR Filer Manual.

Roadmap: Current Expected Credit Losses (June 2025)

This Roadmap provides an overview of the accounting model for current expected credit losses (CECL) in ASC 326, including Deloitte’s insights into how to apply that guidance in practice. The 2025 edition reflects guidance codified in ASC 326 as of the date of this publication.

PCAOB Releases Annual Report on Inspection Program Related to Audits of Brokers and Dealers

The PCAOB has released its annual report on its inspection program related to audits of broker-dealers.

SEC Announces New Appointments

The SEC has announced that Kurt Hohl has been named SEC chief accountant; his appointment will begin on July 7, 2025.

SEC and CFTC Grant Additional Extension for Compliance Date of Rule for Private Investment Advisers

The SEC and Commodity Futures Trading Corporation (CFTC) have announced that they have granted an additional extension of the compliance date for their February 2024 joint final rule for private fund advisers.

Go to Recent Updates

PCAOB Releases Annual Report on Inspection Program Related to Audits of Brokers and Dealers

The PCAOB has released its annual report on its inspection program related to audits of broker-dealers.

SEC Announces New Appointments

The SEC has announced that Kurt Hohl has been named SEC chief accountant; his appointment will begin on July 7, 2025.

SEC and CFTC Grant Additional Extension for Compliance Date of Rule for Private Investment Advisers

The SEC and Commodity Futures Trading Corporation (CFTC) have announced that they have granted an additional extension of the compliance date for their February 2024 joint final rule for private fund advisers.

SEC Announces Withdrawal of Certain Proposed Rules

The SEC has announced that it is withdrawing certain of its proposed rules released from March 2022 to November 2023 because it does not expect to pursue final rulemaking related to these proposals.

SEC’s Crypto Task Force Hosts Roundtable on Decentralized Finance

On June 9, 2025, the SEC’s Crypto Task Force held a roundtable on decentralized finance (DeFi), which is the fifth and last roundtable in the task force’s “Spring Sprint Toward Crypto Clarity” series addressing the regulation of crypto assets.

FASB’s Public Markets Advisory Committee Holds May 15 Meeting

The FASB’s Public Markets Advisory Committee (PMAC) met on May 15, 2025.

CAQ Releases Audit Partner Pulse Survey

The CAQ has released its audit partner pulse survey for the spring of 2025.

SEC Requests Feedback on Definition of Foreign Private Issuer

The SEC has published for public comment a concept release on the definition of a foreign private issuer (FPI).