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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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June 2, 2020
Heads Up Newsletter — SEC Issues Final Rule to Improve Disclosures for Business Acquisitions and Dispositions (June 2, 2020)
This Heads Up discusses the SEC’s recently issued final rule Amendments to Financial Disclosures About Acquired and Disposed Businesses, which amends the financial statement requirements for acquisitions and dispositions of businesses, including real estate operations, and related pro forma financial information. These changes are intended to improve the information that investors receive regarding acquired or disposed businesses, reduce the complexity and costs of preparing the required disclosures, and facilitate timely access to capital.
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June 2, 2020
Technology Spotlight — Scoping Considerations When Accounting for Software and Software-Related Costs (June 2020)
This Technology Spotlight discusses scoping considerations for entities determining whether software and software-related costs incurred should be accounted for under ASC 985-20, ASC 350-40, or other U.S. GAAP.
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June 2, 2020
FASB and ASBJ Hold Biannual Meeting
On June 1, 2020, the FASB held a virtual meeting with the Accounting Standards Board of Japan (ASBJ). The meeting is the 27th in a series of biannual meetings the two standard setters hold to further their “cooperative efforts to develop high-quality global accounting standards.”
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May 29, 2020
A Roadmap to the Preparation of the Statement of Cash Flows
This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance on the statement of cash flows, primarily that in ASC 230, “Statement of Cash Flows.”
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May 29, 2020
FASB Appoints New Technical Director and EITF Chairman
The FASB has appointed Hillary Salo as its director of technical activities and as chairman of the Emerging Issues Task Force (EITF).
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May 29, 2020
Roadmap Series — A Roadmap to the Preparation of the Statement of Cash Flows (2020) (ASC 230)
We are pleased to present the 2020 edition of A Roadmap to the Preparation of the Statement of Cash Flows. This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance on the statement of cash flows, primarily that in ASC 230. The 2020 update includes several new discussions as well as some modifications to previously expressed views.
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May 29, 2020
A Roadmap to the Presentation and Disclosure of Earnings per Share
This Roadmap provides an overview of the accounting and disclosure guidance in ASC 260 as well as insights into how to apply the guidance in practice. This Roadmap is intended to help entities navigate the accounting guidance, reduce complexity, and arrive at appropriate accounting conclusions. The 2020 edition of this Roadmap includes several new discussions, as well as some modifications to previously expressed views, to reflect our latest thinking and input from standard setters and regulators.
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May 28, 2020
CFO Insights — Remote Control: How Finance Works, Not Where, Matters Most Now (May 2020)
powered by The ProgramCFO CFO Insights May 2020 Remote control: How finance works, not where, matters most now For many finance departments, the COVID-19 pandemic has introduced virtual work to a function that traditionally required all hands on deck. For CFOs, this new dimension has also created new leadership challenges, ranging from the need to adapt decision-making to a virtual en...
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June 2, 2020
FASB and ASBJ Hold Biannual Meeting
On June 1, 2020, the FASB held a virtual meeting with the Accounting Standards Board of Japan (ASBJ). The meeting is the 27th in a series of biannual meetings the two standard setters hold to further their “cooperative efforts to develop high-quality global accounting standards.”
Read more
 
May 29, 2020
FASB Appoints New Technical Director and EITF Chairman
The FASB has appointed Hillary Salo as its director of technical activities and as chairman of the Emerging Issues Task Force (EITF).
Read more
 
May 26, 2020
FAF Issues 2019 Annual Report
The Financial Accounting Foundation (FAF) has released its 2019 annual report.
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May 21, 2020
Highlights of the FASB’s May 20 Meeting
At its May 20, 2020, meeting, the FASB (1) discussed its limited effective-date delays for guidance on revenue and leases and (2) held an open discussion on (a) technical inquiries and (b) the post-implementation review (PIR) process.
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May 21, 2020
SEC Improve Financial Disclosures About Acquisitions and Dispositions of Businesses
The SEC has issued a final rule, Amendments to Financial Disclosures About Acquired and Disposed Businesses. The final rule amends the SEC’s rules and forms “to improve their application, assist registrants in making more meaningful determinations of whether a subsidiary or an acquired or disposed business is significant, and to improve the disclosure requirements for financial statements relating to acquisitions and dispositions of businesses, including real estate operations and investment companies.”
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May 19, 2020
SEC Announces Date for Virtual Roundtable on Emerging Markets
The SEC has announced that it will hold a roundtable meeting via webcast on July 9, 2020, for investors, other market participants, regulators, and industry experts.
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May 18, 2020
AICPA Issues Working Drafts for Insurance Entities
The AICPA’s Financial Reporting Executive Committee has released for public comment working drafts that address the following two issues associated with insurance entities’ implementation of FASB Accounting Standards Update (ASU) No. 2018-12, "Targeted Improvements to the Accounting for Long-Duration Contracts."
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May 18, 2020
SEC Amends National Market System Plan Governing Consolidated Audit Trail
The SEC has issued a final rule, “Amendments to the National Market System Plan Governing the Consolidated Audit Trail.” The final rule requires national market system plan participants “to publish and file with the Securities and Exchange Commission a complete implementation plan for the consolidated audit trail and quarterly progress reports.”
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