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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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February 24, 2020
FASAB Issues Technical Bulletin on Loss Allowance for Intragovernmental Receivables
The FASAB staff has issued Technical Bulletin 2020-1, Loss Allowance for Intragovernmental Receivables, which “clarifies that the recognition of losses, provided in paragraphs 40-52 of SFFAS 1, Accounting for Selected Assets and Liabilities, applies to both intragovernmental receivables and receivables from nonfederal entities.”
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February 21, 2020
Maintenance Updates 2020
Maintenance Updates provide nonsubstantive corrections to the Codification, such as editorial corrections, various types of link-related changes, and ...
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February 21, 2020
GASB Issues Proposed Concepts Statement on Disclosures in Notes to Financial Statements
The GASB has issued an exposure draft (ED) of a proposed Concepts Statement, Communication Methods in General Purpose External Financial Reports That Contain Basic Financial Statements: Notes to Financial Statements.
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February 20, 2020
CFO Insights — Are Your Ethics Aligned With Your Digitization Plans?
This issue discusses why companies committed to competing in the digital economy should make sure that employees have access to the training and resources to analyze ethical conundrums.
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February 20, 2020
SEC Revises Its Delegation of Authority in Bankruptcies
The SEC has issued a final rule, "Delegation of Authority to the General Counsel of the Commission." The final rule allows the SEC to delegate to its staff “the discretion to file objections in bankruptcy cases with respect to the frequently recurring issue of non-debtor third-party releases.”
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February 19, 2020
SEC and PCAOB Issue Joint Statement on Audit Quality and Coronavirus
Representatives from the SEC and PCAOB have issued a joint statement regarding their continued dialogue with audit firm representatives on audit quality in China and other emerging markets and the effects of the coronavirus on financial reporting, including the potential need for relief.
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February 19, 2020
Audit Committee Brief Newsletter — February 2020
The Audit Committee Brief focuses on the timely coverage of issues and insights important to audit committees. Questions, comments, or suggestions should be directed to centerforboardeffectiveness@deloitte.com. Archived editions Publications and topics of interest The International Business Council discusses Big Four reporting sustainability at the World Economic Forum The International Bus...
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February 17, 2020
SEC Issues Proposal on Market Data Infrastructure
The SEC has issued a proposed rule, "Market Data Infrastructure."
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February 24, 2020
FASAB Issues Technical Bulletin on Loss Allowance for Intragovernmental Receivables
The FASAB staff has issued Technical Bulletin 2020-1, Loss Allowance for Intragovernmental Receivables, which “clarifies that the recognition of losses, provided in paragraphs 40-52 of SFFAS 1, Accounting for Selected Assets and Liabilities, applies to both intragovernmental receivables and receivables from nonfederal entities.”
Read more
 
February 21, 2020
GASB Issues Proposed Concepts Statement on Disclosures in Notes to Financial Statements
The GASB has issued an exposure draft (ED) of a proposed Concepts Statement, Communication Methods in General Purpose External Financial Reports That Contain Basic Financial Statements: Notes to Financial Statements.
Read more
 
February 20, 2020
SEC Revises Its Delegation of Authority in Bankruptcies
The SEC has issued a final rule, "Delegation of Authority to the General Counsel of the Commission." The final rule allows the SEC to delegate to its staff “the discretion to file objections in bankruptcy cases with respect to the frequently recurring issue of non-debtor third-party releases.”
Read more
 
February 19, 2020
SEC and PCAOB Issue Joint Statement on Audit Quality and Coronavirus
Representatives from the SEC and PCAOB have issued a joint statement regarding their continued dialogue with audit firm representatives on audit quality in China and other emerging markets and the effects of the coronavirus on financial reporting, including the potential need for relief.
Read more
 
February 17, 2020
SEC Issues Proposal on Market Data Infrastructure
The SEC has issued a proposed rule, "Market Data Infrastructure."
Read more
 
February 13, 2020
Highlights of the FASB’s February 12 meeting
At its February 12, 2020, meeting, the FASB discussed its project on income tax disclosure requirements and endorsed a Private Company Council (PCC) consensus.
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February 11, 2020
AICPA Issues SSARS on Materiality
The AICPA’s Accounting and Review Services Committee has issued Statement on Standards for Accounting and Review Services (SSARS) No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions.
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February 10, 2020
FASB Issues Proposed ASU on Not-for-Profit Entities’ Presentation of and Disclosures About Contributed Nonfinancial Assets
The FASB has issued a proposed Accounting Standards Update (ASU), "Presentation and Disclosures by Not-for-Profit Entities for Contributed Nonfinancial Assets."
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