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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 26, 2021
SEC to Review Climate-Related Disclosure Guidance
The SEC’s Acting Chair Allison H. Lee has directed the Division of Corporation Finance to review the existing climate-related guidance from its 2010 interpretation, "Commission Guidance Regarding Disclosure Related to Climate Change."
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February 26, 2021
AICPA Issues Exposure Drafts Related to Fraud and Noncompliance With Laws and Regulations
The AICPA Auditing Standards Board has issued a proposed Statement on Auditing Standards (SAS), Inquiries of the Predecessor Auditor Regarding Fraud and Noncompliance With Laws and Regulations.” In addition, , the AICPA’s Professional Ethics Executive Committee has issued an exposure draft, "Proposed Interpretations and Definition: Responding to Noncompliance With Laws and Regulations."
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February 23, 2021
FAF Trustees Provide Update on GASB and GASAC Vice-Chairman Positions
The board of trustees of the Financial Accounting Foundation (FAF) has announced the reappointment of Jeffrey J. Previdi as vice-chairman of the GASB and the appointment of Lise Valentine as vice-chairman of the GASAC.
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February 18, 2021
FASB Discusses Projects on Nonmonetary Assets and Conceptual Framework
At its February 17, 2021, meeting, the FASB discussed its projects on accounting by a joint venture for nonmonetary assets contributed by investors and conceptual framework — elements.
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February 18, 2021
CFO Insights Newsletter — From Endless Winter to New Dawn: What Might a Post-COVID-19 Economy Look Like? (February 2021)
This issue examines four scenarios, which are designed to guide leaders in their strategic, financial, and operational planning for this year, and their implications for companies and their finance leaders.
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February 18, 2021
FASB Tentative Board Decisions — February 17, 2021
Tentative Board Decisions Tentative Board decisions are provided for those interested in following the Board’s deliberations. All of the reported decisions are tentative and may be changed at future Board meetings. Wednesday, February 17, 2021 FASB Board Meeting Accounting by a joint venture for nonmonetary assets contributed by investors. The Board continued its initial deliberations on the proje...
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February 18, 2021
AICPA, CIMA, and CAQ Issue ESG Reporting Roadmap
The AICPA, CIMA, and CAQ have issued a roadmap, "ESG Reporting and Attestation: A Roadmap for Audit Practitioners."
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February 17, 2021
Maintenance Updates 2021
Maintenance Updates provide nonsubstantive corrections to the Codification, such as editorial corrections, various types of link-related changes, and ...
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Go to Recent Updates
February 26, 2021
SEC to Review Climate-Related Disclosure Guidance
The SEC’s Acting Chair Allison H. Lee has directed the Division of Corporation Finance to review the existing climate-related guidance from its 2010 interpretation, "Commission Guidance Regarding Disclosure Related to Climate Change."
Read more
 
February 26, 2021
AICPA Issues Exposure Drafts Related to Fraud and Noncompliance With Laws and Regulations
The AICPA Auditing Standards Board has issued a proposed Statement on Auditing Standards (SAS), Inquiries of the Predecessor Auditor Regarding Fraud and Noncompliance With Laws and Regulations.” In addition, , the AICPA’s Professional Ethics Executive Committee has issued an exposure draft, "Proposed Interpretations and Definition: Responding to Noncompliance With Laws and Regulations."
Read more
 
February 23, 2021
FAF Trustees Provide Update on GASB and GASAC Vice-Chairman Positions
The board of trustees of the Financial Accounting Foundation (FAF) has announced the reappointment of Jeffrey J. Previdi as vice-chairman of the GASB and the appointment of Lise Valentine as vice-chairman of the GASAC.
Read more
 
February 18, 2021
FASB Discusses Projects on Nonmonetary Assets and Conceptual Framework
At its February 17, 2021, meeting, the FASB discussed its projects on accounting by a joint venture for nonmonetary assets contributed by investors and conceptual framework — elements.
Read more
 
February 18, 2021
AICPA, CIMA, and CAQ Issue ESG Reporting Roadmap
The AICPA, CIMA, and CAQ have issued a roadmap, "ESG Reporting and Attestation: A Roadmap for Audit Practitioners."
Read more
 
February 16, 2021
FASB Issues Two Proposed Taxonomy Implementation Guides
The FASB staff has issued the following two proposed taxonomy implementation guides: (1) • Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities and (2) Accounting Changes.
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February 11, 2021
FASB Discusses Projects on Goodwill and Leases
At its February 10, 2021, meeting, the FASB discussed its projects on the following topics: Goodwill (triggering event assessment alternative for private companies and not-for-profit entities) and leases (targeted improvements).
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February 9, 2021
FASB Releases Investor Education Video on Convertible Instruments
The FASB has posted to its Web site an investor education video on its August 2020 accounting standard related to convertible instruments.
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