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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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September 22, 2021
Audit Committee Brief Newsletter — September 2021
The Audit Committee Brief focuses on the timely coverage of issues and insights important to audit committees.
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September 22, 2021
FASB Not-for-Profit Advisory Committee Holds September 2021 Meeting
At its September 14, 2021, meeting, the FASB’s Not-for-Profit (NFP) Advisory Committee discussed (1) implementation of FASB Accounting Standards Codification Topic 606, Revenue From Contracts With Customers; (2) implementation of the amendments in FASB Accounting Standards Update No. 2018-08, Not-for-Profit Entities (Topic 958): Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made; (3) NFP reporting of gifts-in-kind; (4) current financial reporting issues related to COVID-19; (5) implementation of other standards; and (6) other projects in progress.
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September 21, 2021
New SEC Rules, Reports, and Studies — Adoption of Updated EDGAR Filer Manual, Form ID Amendments (33-10984)
1 SECURITIES AND EXCHANGE COMMISSION 17 CFR Parts 232 and 239 [Release Nos. 33-10984; 34-93056; 39-2540; IC-34376] Adoption of Updated EDGAR Filer Manual, Form ID Amendments AGENCY: Securities and Exchange Commission. ACTION: Final rule. SUMMARY: The Securities and Exchange Commission (“Commission”) is adopting amendments to Volumes I and II of the Electronic Data Gathering...
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September 17, 2021
FASB Tentative Board Decisions — September 15, 2021
Tentatie Board decisions are provided for those interested in following the Board's deliberations.
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September 16, 2021
CFO Signals Newsletter — Q3 2021 Survey Results
This quarterly survey tracks the thinking and actions of leading CFOs across four areas: business environment, company priorities and expectations, finance priorities, and personal priorities.
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September 16, 2021
CFO Signals Newsletter — Q3 2021 Executive Summary
A high-level report summarizing results from the quarterly survey tracking the thinking and actions of leading CFOs.
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September 16, 2021
FASB Discusses Discount Rate for Lessees That Are Not Public Business Entities
At its September 15, 2021, meeting, the FASB discussed its proposed Accounting Standard Update (ASU), Discount Rate for Lessees That Are Not Public Business Entities, and made decisions related to (1) measurement and disclosures, (2) transition and effective date, (3) transition disclosures, (4) weighted-average discount rate disclosures, and (5) analysis of costs and benefits.
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September 15, 2021
FASB Proposes Improvements to Guidance on Measuring the Fair Value of Equity Securities
The FASB has issued a proposed Accounting Standards Update (ASU), Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions.
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September 16, 2021
FASB Discusses Discount Rate for Lessees That Are Not Public Business Entities
At its September 15, 2021, meeting, the FASB discussed its proposed Accounting Standard Update (ASU), Discount Rate for Lessees That Are Not Public Business Entities, and made decisions related to (1) measurement and disclosures, (2) transition and effective date, (3) transition disclosures, (4) weighted-average discount rate disclosures, and (5) analysis of costs and benefits.
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September 15, 2021
FASB Proposes Improvements to Guidance on Measuring the Fair Value of Equity Securities
The FASB has issued a proposed Accounting Standards Update (ASU), Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions.
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September 10, 2021
CAQ Issues Publication on Current Accounting and Auditing Requirements for Climate-Related Risks
The Center for Audit Quality (CAQ) has released Audited Financial Statements and Climate-Related Risk Considerations, a report that addresses “how the key elements of the current accounting and auditing requirements in the United States are required to be applied by company management and auditors with respect to climate-related risks and the audited financial statements.”
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September 3, 2021
CAQ Issues Publication on External Auditors’ Responsibilities Related to Illegal Acts and Fraud
The Center for Audit Quality (CAQ) has released a publication Illegal Acts: The External Auditor’s Responsibilities.
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September 3, 2021
FASB Staff Issues Proposed Improvements to 2022 SEC Reporting Taxonomy and Proposed Technical Guide
The FASB staff has issued proposed technical and other conforming improvements to the 2022 SEC Reporting Taxonomy and an accompanying proposed technical guide.
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August 27, 2021
FASB Staff Issues Proposed DQC Rules Taxonomy and Technical Guide
The FASB staff has issued a proposed U.S. Data Quality Committee Rules Taxonomy (DQCRT) and a proposed technical guide on the 2022 GAAP Financial Reporting Taxonomy and DQCRT. Comments on both proposals are due by September 23, 2021. For more information, see the FASB’s Web site.
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August 26, 2021
FASB Issues Investor Outreach Report
The FASB has issued its 2021 Investor Outreach Report, which provides highlights of investor outreach for the year ended June 30, 2021. In addition, the FASB has announced the launch of its enhanced “one-stop shop” investor web portal. The web portal is designed to provide “easy-to-access information on projects of interest to investors, investor-focused educational videos on specific standards, and how investors can share their views on all FASB activities.”
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August 20, 2021
AICPA Issues Employee Benefit Plans Industry FAQ and Illustrative Auditor’s Reports
The AICPA has issued an FAQ document and illustrative auditor’s reports to “aid practitioners as they apply AICPA Statement on Auditing Standards (SAS) No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA, as amended, in their audits of financial statements of employee benefit plans subject to the Employee Retirement Income Security Act of 1974 (ERISA) in the initial year of implementation.”
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