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Welcome to the Deloitte Accounting Research Tool (DART)

Our extensive database of accounting and financial reporting literature is updated frequently with the latest content from the FASB, EITF, AICPA, PCAOB, and SEC. It also includes Deloitte’s own accounting manuals and guidance. Download the DART mobile app for on-the-go access.
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December 22, 2025
FASB Releases PCC Meeting Recap
The FASB has posted to its Web site the meeting recap for the December 11–12, 2025, meeting of the Board’s Private Company Council (PCC).
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December 22, 2025
FASB Releases FASAC Meeting Recap
The FASB has posted to its Web site the meeting recap for the December 2, 2025, meeting of the Board’s Financial Accounting Standards Advisory Council (FASAC).
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December 19, 2025
Accounting Spotlight — Frequently Asked Questions About ASU 2024-03 on Disaggregation of Income Statement Expenses (DISE) (December 19, 2025)
This Accounting Spotlight addresses frequently asked questions about the disclosure requirements of FASB Accounting Standards Update (ASU) No. 2024-03, Disaggregation of Income Statement Expenses.
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December 19, 2025
New York State Issues Regulations Related to Reporting of Greenhouse Gas Emissions
The Department of Environmental Conservation (DEC) in New York State has released final regulations as part of its Mandatory Greenhouse Gas (GHG) Reporting Program.
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December 19, 2025
FASB Releases PMAC Meeting Recap
The FASB has posted to its Web site the meeting recap for the November 13, 2025, meeting of the Board’s Public Markets Advisory Committee (PMAC).
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December 18, 2025
FASB Holds December 17 Meeting
At its December 17, 2025, meeting, the FASB discussed its proposed ASU on the initial measurement of paid-in-kind dividends on equity-classified preferred stock.
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December 18, 2025
SEC’s Division of Trading and Markets Releases Statement and FAQs Related to Crypto Assets
The SEC’s Division of Trading and Markets (the “Division”) has released a statement to clarify its views on the custody of crypto asset securities by broker-dealers.
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December 17, 2025
Aerospace & Defense Spotlight — Considerations Related to Identifying Contracts With Customers Under Step 1 of the ASC 606 Revenue Recognition Model (December 17, 2025)
This publication highlights key considerations for entities in the aerospace and defense industry related to the application of step 1 in ASC 606. It discusses (1) the accounting for undefinitized or unfunded contracts; (2) the determination of whether to account for a contract under ASC 912-730 or under ASC 606; and (3) indefinite delivery, indefinite quantity contracts.
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Go to Recent Updates
December 22, 2025
FASB Releases PCC Meeting Recap
The FASB has posted to its Web site the meeting recap for the December 11–12, 2025, meeting of the Board’s Private Company Council (PCC).
Read more
 
December 22, 2025
FASB Releases FASAC Meeting Recap
The FASB has posted to its Web site the meeting recap for the December 2, 2025, meeting of the Board’s Financial Accounting Standards Advisory Council (FASAC).
Read more
 
December 19, 2025
New York State Issues Regulations Related to Reporting of Greenhouse Gas Emissions
The Department of Environmental Conservation (DEC) in New York State has released final regulations as part of its Mandatory Greenhouse Gas (GHG) Reporting Program.
Read more
 
December 19, 2025
FASB Releases PMAC Meeting Recap
The FASB has posted to its Web site the meeting recap for the November 13, 2025, meeting of the Board’s Public Markets Advisory Committee (PMAC).
Read more
 
December 18, 2025
FASB Holds December 17 Meeting
At its December 17, 2025, meeting, the FASB discussed its proposed ASU on the initial measurement of paid-in-kind dividends on equity-classified preferred stock.
Read more
 
December 18, 2025
SEC’s Division of Trading and Markets Releases Statement and FAQs Related to Crypto Assets
The SEC’s Division of Trading and Markets (the “Division”) has released a statement to clarify its views on the custody of crypto asset securities by broker-dealers.
Read more
 
December 17, 2025
FAF Announces GASAC Appointments
The board of trustees of the Financial Accounting Foundation (FAF) has announced the appointment of three new members, as well as the reappointment of 11 members, to the Government Accounting Standards Advisory Council.
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December 17, 2025
GASB Releases Statement on Subsequent Events
The GASB has released Statement No. 105, Subsequent Events.
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