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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 28, 2020
FASB Staff Proposes Improvements to U.S. GAAP Financial Reporting Taxonomy
The FASB staff has issued two proposed taxonomy implementation guides on leases and revenue from contracts with customers. The proposals are based on the 2020 U.S. GAAP Financial Reporting Taxonomy, which is pending acceptance by the SEC.
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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
Regulation S-K
Last Update: January 24, 2020 These Compliance & Disclosure Interpretations ("C&DIs") comprise the Division's interpretations of Regulation S-K. They replace the interpretations of Regulation S-K and Regulation S-B published in: the July 1997 Manual of Publicly Available Telephone Interpretations; the March 1999 Interim Supplement to the Manual of Publicly Available Telephone Interpretations; 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.
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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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Go to Recent Updates
January 28, 2020
FASB Staff Proposes Improvements to U.S. GAAP Financial Reporting Taxonomy
The FASB staff has issued two proposed taxonomy implementation guides on leases and revenue from contracts with customers. The proposals are based on the 2020 U.S. GAAP Financial Reporting Taxonomy, which is pending acceptance by the SEC.
Read more
 
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.
Read more
 
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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