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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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February 6, 2025
FASB Holds February 5 Meeting
At its February 5, 2025, meeting, the FASB discussed feedback received on its proposed Accounting Standards Update (ASU) Clarifications to Share-Based Consideration Payable to a Customer.
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February 4, 2025
PCAOB Releases Spotlight Report on Using the Work of Specialists
The PCAOB has released a spotlight report that highlights considerations related to using the work of specialists in public-company and broker-dealer audits.
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January 31, 2025
SEC Publishes SAB 122 in Federal Register
The SEC has published Staff Accounting Bulletin (SAB) 122 in the Federal Register.
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January 31, 2025
2025
Maintenance Updates provide nonsubstantive corrections to the Codification, such as editorial corrections, various types of link-related changes, and ...
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January 30, 2025
New SEC Rules, Reports, and Studies — Form PF; Reporting Requirements for All Filers and Large Hedge Fund Advisers; Extension of Compliance Date (IA-6838)
The SEC and CFTC have extended the compliance date for their February 2024 joint final rule related to Form PF.
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January 30, 2025
SEC and CFTC Extend Compliance Date of Final Rule for Private Fund Advisers
The SEC and Commodity Futures Trading Corporation (CFTC) have announced that they have extended the compliance date for their February 2024 joint final rule for private fund advisers from March 12, 2025, to June 12, 2025.
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January 29, 2025
FASB Staff Proposes Taxonomy Implementation Guides Related to Accounting Changes and Segment Reporting
The FASB has released proposed GAAP taxonomy implementation guides on Accounting Changes and Segment Reporting (After Adoption of Accounting Standards Update 2023-07).
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January 29, 2025
FASB Appoints New NAC Members
The FASB has announced that it has appointed four new members to its Not-for-Profit Advisory Committee (NAC).
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Go to Recent Updates
February 6, 2025
FASB Holds February 5 Meeting
At its February 5, 2025, meeting, the FASB discussed feedback received on its proposed Accounting Standards Update (ASU) Clarifications to Share-Based Consideration Payable to a Customer.
Read more
 
February 4, 2025
PCAOB Releases Spotlight Report on Using the Work of Specialists
The PCAOB has released a spotlight report that highlights considerations related to using the work of specialists in public-company and broker-dealer audits.
Read more
 
January 31, 2025
SEC Publishes SAB 122 in Federal Register
The SEC has published Staff Accounting Bulletin (SAB) 122 in the Federal Register.
Read more
 
January 30, 2025
SEC and CFTC Extend Compliance Date of Final Rule for Private Fund Advisers
The SEC and Commodity Futures Trading Corporation (CFTC) have announced that they have extended the compliance date for their February 2024 joint final rule for private fund advisers from March 12, 2025, to June 12, 2025.
Read more
 
January 29, 2025
FASB Staff Proposes Taxonomy Implementation Guides Related to Accounting Changes and Segment Reporting
The FASB has released proposed GAAP taxonomy implementation guides on Accounting Changes and Segment Reporting (After Adoption of Accounting Standards Update 2023-07).
Read more
 
January 29, 2025
FASB Appoints New NAC Members
The FASB has announced that it has appointed four new members to its Not-for-Profit Advisory Committee (NAC).
Read more
 
January 29, 2025
SEC Releases Annual Staff Report on NRSROs
The staff in the SEC’s Office of Credit Ratings has released its annual report on nationally recognized statistical rating organizations (NRSROs), also known as credit rating agencies.
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January 29, 2025
PCAOB Creates Resource Page for Smaller Audit Firms
The PCAOB announced that it has launched an online page containing resources (e.g., publications, videos) for smaller audit firms, which the PCAOB defines as firms “that issue audit reports or that play a substantial role in the audits of 100 or fewer public companies.”
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