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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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January 27, 2020
SEC Updates EDGAR Filer Manual and Technical Specifications
The SEC has implemented Release 20.1 of its Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system filer manual.
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January 24, 2020
Highlights of the FASB’s January 22 Meeting
At its January 22, 2020, meeting, the FASB discussed (1) accounting by a joint venture for nonmonetary assets contributed by investors, (2) the conceptual framework (elements), and (3) hedging — last-of-layer method.
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January 24, 2020
SEC Staff Publishes C&DIs on MD&A
The staff in the SEC’s Division of Corporation Finance (the “Division”) has updated its compliance and disclosure interpretations (C&DIs) related to Regulation S-K.
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January 23, 2020
CFO Insights — What Changes in a Transformation — And Why It Matters to CFOs
powered by The ProgramCFO CFO Insights January 2020 What changes in a transformation— and why it matters to CFOs CFOs increasingly find themselves in the thick of transformation efforts, whether they involve overhauling the finance function, reshaping the business model, or reimagining other functions. In the process, they are expected to elevate the performance of their organization ...
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January 23, 2020
IASB Finalizes Amendments to IAS 1 That Clarify the Classification of Liabilities
The International Accounting Standards Board (IASB) has issued Classification of Liabilities as Current or Non-Current — amendments to IAS 1.
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January 21, 2020
Division of Corporation Finance Disclosure Guidance — Topic No. 8: Intellectual Property and Technology Risks Associated with International Business Operations
Date: December 19, 2019 Summary: This guidance provides the Division of Corporation Finance’s views regarding disclosure obligations that companies should consider with respect to intellectual property and technology risks that may occur when they engage in international operations. Supplementary Information:The statements in this CF Disclosure Guidance represent the views of the Division of Corpo...
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January 21, 2020
Division of Corporation Finance Disclosure Guidance — Topic No. 7: Confidential Treatment Applications Submitted Pursuant to Rules 406 and 24b-2
Date: December 19, 2019 Summary:This guidance addresses how and what to submit when filing an application objecting to public release of information otherwise required to be filed under the Securities Act and the Securities Exchange Act. This guidance replaces and supersedes the guidance provided in Staff Legal Bulletins 1 and 1A. Supplementary Information:The statements in this CF Disclosure Guid...
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January 21, 2020
EITF Meeting Minutes — November 7, 2019
EITF 1119FN 2019 11 07 November 7, 2019 EITF Meeting Minutes January 13, 2020 TO: MEMBERS OF THE FASB EMERGING ISSUES TASK FORCE Included are the final minutes of the November 7, 2019 meeting of the FASB Emerging Issues Task Force (EITF). On November 20, 2019, the Board ratified the Task Force consensus on Issue 19-A (Interactions between Topic 321, Topic 323, and Topic 815). The ...
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January 24, 2020
Highlights of the FASB’s January 22 Meeting
At its January 22, 2020, meeting, the FASB discussed (1) accounting by a joint venture for nonmonetary assets contributed by investors, (2) the conceptual framework (elements), and (3) hedging — last-of-layer method.
Read more
 
January 24, 2020
SEC Staff Publishes C&DIs on MD&A
The staff in the SEC’s Division of Corporation Finance (the “Division”) has updated its compliance and disclosure interpretations (C&DIs) related to Regulation S-K.
Read more
 
January 23, 2020
IASB Finalizes Amendments to IAS 1 That Clarify the Classification of Liabilities
The International Accounting Standards Board (IASB) has issued Classification of Liabilities as Current or Non-Current — amendments to IAS 1.
Read more
 
January 17, 2020
SEC Posts Drafts of EDGAR Filer Manual for Upcoming EDGAR Release
The SEC has issued drafts of Volume I, II, and certain technical specifications related to its Electronic Data Gathering, Analysis, and Retrieval System (EDGAR) Filer Manual for upcoming EDGAR Release 20.1.
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January 16, 2020
SEC Commissioner to Step Down
January 16, 2020 SEC Chairman Jim Clayton has announced that SEC Commissioner Robert J. Jackson Jr. is leaving the SEC to take a teaching position at New York University School of Law. Mr. Jackson served as SEC commissioner since January 2018. Although his term as commissioner expired on June 5, 2019, he continued to serve in this capacity (SEC commissioners are permitted to stay on for up to 18 m...
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January 16, 2020
FASB Clarifies the Interactions Between the Accounting for Equity Securities, Equity Method Investments, and Certain Derivative Instruments
January 16, 2020 The FASB has issued Accounting Standards Update (ASU) No. 2020-01, Clarifying the Interactions Between Topic 321, Topic 323, and Topic 815, in response to the EITF’s consensus on Issue 19-A. The ASU makes improvements related to the following two topics: Accounting for certain equity securities when the equity method of accounting is applied or discontinued — The ASU clarifies tha...
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January 14, 2020
SEC Issues FAQs on Regulation Best Interest
The staff of the SEC’s Division of Trading and Markets has issued “Frequently Asked Questions on Regulation Best Interest.”
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January 8, 2020
SEC Publishes Examination Priorities for 2020
The SEC’s Office of Compliance Inspections and Examinations (OCIE) has published its examination priorities for 2020.
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