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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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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)

Heads Up — FASB Proposes Guidance on Accounting for Debt Exchanges (April 30, 2025)

Technology Industry Accounting Guide (April 2025)

Roadmap: Equity Method Investees — SEC Reporting Considerations (April 2025)

Roadmap: Foreign Currency Matters (April 2025)

Roadmap: Contingencies, Loss Recoveries, and Guarantees (April 2025)

SEC Releases Reports on Capital Formation and Beneficial Ownership

The SEC has released several reports that “provide the public with information on capital formation and beneficial ownership of qualifying private funds.”

On the Radar — Leases (May 2025)

The current macroeconomic environment has created ongoing challenges and uncertainty in various areas of accounting, including the accounting for leases. Many commercial real estate entities have encountered increased costs of capital and tightening lending standards while also dealing with higher levels of maturing debt; reductions in the volume of real estate transactions; and evolving real esta

Roadmap: Leases (May 2025)

This Roadmap addresses the leasing guidance in ASU 2016-02 (codified in ASC 842). The body of this publication combines the requirements in ASC 842 with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format. The updated edition of this Roadmap includes some new interpretations and certain modifications to previously expressed views to reflect our latest thinking as wel

PCAOB Releases Publication on Auditing Accounting Estimates

The PCAOB has released a publication on considerations related to auditing accounting estimates as part of its "Audit Focus" series.

New FASAC Chairman Appointed

The Financial Accounting Foundation’s (FAF’s) board of trustees has announced that David M. Sullivan has been appointed chairman of the Federal Accounting Standards Advisory Council (FASAC) to replace Michael M. Morrow.

SEC Holds “SEC Speaks in 2025” Conference

The SEC, in coordination with the Practising Law Institute, held its “SEC Speaks in 2025” conference on May 19–20.

On the Radar — Digital Assets (May 2025)

While digital assets have proliferated over the past 16 years, we are just beginning to see their integration with global financial services. Among other developments, the first digital asset exchange-traded products have been launched in the United States and digital assets are being used as treasury assets as well as in governance and payment applications.

Roadmap: Digital Assets (May 2025)

This Roadmap provides Deloitte’s insights into the accounting for digital assets, including, but not limited to, crypto assets that are within the scope of ASC 350-60 (added by ASU 2023-08).

Go to Recent Updates

SEC Releases Reports on Capital Formation and Beneficial Ownership

The SEC has released several reports that “provide the public with information on capital formation and beneficial ownership of qualifying private funds.”

PCAOB Releases Publication on Auditing Accounting Estimates

The PCAOB has released a publication on considerations related to auditing accounting estimates as part of its "Audit Focus" series.

New FASAC Chairman Appointed

The Financial Accounting Foundation’s (FAF’s) board of trustees has announced that David M. Sullivan has been appointed chairman of the Federal Accounting Standards Advisory Council (FASAC) to replace Michael M. Morrow.

SEC Holds “SEC Speaks in 2025” Conference

The SEC, in coordination with the Practising Law Institute, held its “SEC Speaks in 2025” conference on May 19–20.

SEC Updates C&DIs Related to Asset-Backed Securities

The staff in the SEC’s Division of Corporation Finance has updated its compliance and disclosure interpretations (C&DIs) related to asset-backed securities.

SEC Withdraws Statement on Broker-Dealer Custody of Digital Asset Securities

The SEC has announced that it is withdrawing its July 8, 2019, statement on broker-dealer custody of digital asset securities, which the staff in the Commission’s Division of Trading and Markets had released jointly in coordination with FINRA’s Office of General Counsel.

PCAOB Issues Publication on Conversations With Audit Committee Chairs

The PCAOB has released a spotlight publication that provides “high-level observations and takeaways” from the Board’s conversations with more than 200 audit committee chairs during 2024.

FASB Releases ASU on Share-Based Consideration Payable to a Customer

The FASB has released Accounting Standards Update (ASU) No. 2025-04, Clarifications to Share-Based Consideration Payable to a Customer.