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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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February 19, 2020
SEC and PCAOB Issue Joint Statement on Audit Quality and Coronavirus
Representatives from the SEC and PCAOB have issued a joint statement regarding their continued dialogue with audit firm representatives on audit quality in China and other emerging markets and the effects of the coronavirus on financial reporting, including the potential need for relief.
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February 17, 2020
SEC Issues Proposal on Market Data Infrastructure
The SEC has issued a proposed rule, "Market Data Infrastructure."
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February 13, 2020
Highlights of the FASB’s February 12 meeting
At its February 12, 2020, meeting, the FASB discussed its project on income tax disclosure requirements and endorsed a Private Company Council (PCC) consensus.
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February 11, 2020
Proposed ASU 2020-100 - NFP Entities (Topic 958)
The amendments in this proposed Update would improve generally accepted accounting principles (GAAP) by increasing the transparency of contributed nonfinancial assets for not-for-profit (NFP) entities through enhancements to presentation and disclosure. Specifically, the amendments in this proposed Update address stakeholders’ concerns about the lack of transparency about the valuation of contribu...
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February 11, 2020
AICPA Issues SSARS on Materiality
The AICPA’s Accounting and Review Services Committee has issued Statement on Standards for Accounting and Review Services (SSARS) No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions.
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February 10, 2020
Heads Up — SEC Proposes Rule to Modernize MD&A and Related Financial Disclosure Requirements (February 10, 2020)
This issue discusses the SEC’s recently issued proposed rule Management’s Discussion and Analysis, Selected Financial Data, and Supplementary Financial Information, which would modernize Management’s Discussion and Analysis (MD&A) and certain financial disclosure requirements in SEC Regulation S-K.
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February 10, 2020
FASB Issues Proposed ASU on Not-for-Profit Entities’ Presentation of and Disclosures About Contributed Nonfinancial Assets
The FASB has issued a proposed Accounting Standards Update (ASU), "Presentation and Disclosures by Not-for-Profit Entities for Contributed Nonfinancial Assets."
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February 8, 2020
Accounting Standards Update No. 2020-02
This Accounting Standards Update adds an SEC paragraph pursuant to the issuance of SEC Staff Accounting Bulletin No. 119, which adds Topic 6M on Accounting for Loan Losses by Registrants Engaged in Lending Activities Subject to FASB ASC Topic 326. It also adds a note in paragraph 842-10-S65-1 regarding the updated effective date for Leases pursuant to the issuance of Accounting Standards Update 20...
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February 17, 2020
SEC Issues Proposal on Market Data Infrastructure
The SEC has issued a proposed rule, "Market Data Infrastructure."
Read more
 
February 13, 2020
Highlights of the FASB’s February 12 meeting
At its February 12, 2020, meeting, the FASB discussed its project on income tax disclosure requirements and endorsed a Private Company Council (PCC) consensus.
Read more
 
February 11, 2020
AICPA Issues SSARS on Materiality
The AICPA’s Accounting and Review Services Committee has issued Statement on Standards for Accounting and Review Services (SSARS) No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions.
Read more
 
February 10, 2020
FASB Issues Proposed ASU on Not-for-Profit Entities’ Presentation of and Disclosures About Contributed Nonfinancial Assets
The FASB has issued a proposed Accounting Standards Update (ASU), "Presentation and Disclosures by Not-for-Profit Entities for Contributed Nonfinancial Assets."
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February 6, 2020
FASB Issues ASU to Align Certain SEC Requirements With Codification Guidance
The FASB has issued an Accounting Standards Update (ASU), "Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 119 and Update to SEC Section on Effective Date Related to Accounting Standards Update No. 2016-02, Leases (Topic 842)."
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February 6, 2020
FASB Discusses Project on Distinguishing Liabilities From Equity
At its February 5, 2020, meeting, the FASB redeliberated its July 2019 proposed Accounting Standards Update (ASU), Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, and made tentative decisions related to convertible instruments, earnings per share, the derivatives scope exception, transition, and effective date. The Board directed the staff to draft an ASU for external review.
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February 5, 2020
GASB Issues Omnibus Statement
The GASB has issued Statement No. 92, Omnibus 2020. The Statement addresses “various accounting and financial reporting issues identified during the implementation and application of certain GASB pronouncements.”
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February 3, 2020
SEC and Other Organizations Propose Changes to Volcker Rule’s “Covered Funds” Restrictions
The SEC and several other government agencies — including the Federal Reserve Board, CFTC, FDIC, and OCC — have jointly issued a proposed rule, Proposed Revisions to Prohibitions and Restrictions on Proprietary Trading and Certain Interests in, and Relationships With, Hedge Funds and Private Equity Funds.
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