Deloitte
Accounting Research Tool

Home

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.
Read more
December 3, 2024
Accounting Standards Update No. 2024-04
Stakeholders noted that the current guidance is not clear on whether the induced conversion guidance can be applied to the settlement of a convertible...
Read more
 
November 26, 2024
Heads Up — FASB Proposes Guidance on the Accounting for Government Grants (November 26, 2024)
This Heads Up discusses the FASB’s Proposed Financial Accounting Standards Update (ASU) Accounting for Government Grants by Business Entities. The proposal would add guidance to ASC 832 on the recognition, measurement, and presentation of government grants.
Read more
 
November 26, 2024
FASB Issues Final Standard on Induced Conversions of Convertible Debt Instruments
The FASB has released Accounting Standards Update (ASU) No. 2024-04, Induced Conversions of Convertible Debt Instruments. The ASU, which is based on an EITF consensus-for-exposure, amends ASC 470-20 to clarify the circumstances in which an entity is required to account for a debt instrument as an induced conversion.
Read more
 
November 26, 2024
FASB Releases PIR Report on Revenue Standard
The FASB has released a postimplementation review (PIR) report on its standard on revenue from contracts with customers (codified as ASC 606).
Read more
 
November 25, 2024
Heads Up — FASB Invites Stakeholders to Comment on Financial Key Performance Indicators (November 25, 2024)
This Heads Up discusses the FASB’s Invitation to Comment (ITC) Financial Key Performance Indicators for Business Entities. Comments on the ITC are due by April 30, 2025.
Read more
 
November 25, 2024
CAQ Releases IPTF Meeting Highlights
The Center for Audit Quality (CAQ) has posted to its Web site highlights of the May 21, 2024, meeting between the CAQ SEC Regulations Committee’s International Practices Task Force (IPTF) and the SEC staff.
Read more
 
November 25, 2024
FASB Proposes Clarification to Effective Date of ASU on Disclosures About Disaggregation of Income Statement Expenses
The FASB has released a proposed Accounting Standards Update (ASU) that would revise the effective date of ASU 2024-03 (on disclosures about disaggregation of income statement expenses) “to clarify that all public business entities are required to adopt the guidance in annual reporting periods beginning after December 15, 2026, and interim periods within annual reporting periods beginning after De
Read more
 
November 25, 2024
Proposed Accounting Standards Update 2024-ED800—Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date
The amendment in this proposed Update would amend the effective date of Update 2024-03 to clarify that all public business entities are required to ad...
Read more
 
Go to Recent Updates
November 26, 2024
FASB Issues Final Standard on Induced Conversions of Convertible Debt Instruments
The FASB has released Accounting Standards Update (ASU) No. 2024-04, Induced Conversions of Convertible Debt Instruments. The ASU, which is based on an EITF consensus-for-exposure, amends ASC 470-20 to clarify the circumstances in which an entity is required to account for a debt instrument as an induced conversion.
Read more
 
November 26, 2024
FASB Releases PIR Report on Revenue Standard
The FASB has released a postimplementation review (PIR) report on its standard on revenue from contracts with customers (codified as ASC 606).
Read more
 
November 25, 2024
CAQ Releases IPTF Meeting Highlights
The Center for Audit Quality (CAQ) has posted to its Web site highlights of the May 21, 2024, meeting between the CAQ SEC Regulations Committee’s International Practices Task Force (IPTF) and the SEC staff.
Read more
 
November 25, 2024
FASB Proposes Clarification to Effective Date of ASU on Disclosures About Disaggregation of Income Statement Expenses
The FASB has released a proposed Accounting Standards Update (ASU) that would revise the effective date of ASU 2024-03 (on disclosures about disaggregation of income statement expenses) “to clarify that all public business entities are required to adopt the guidance in annual reporting periods beginning after December 15, 2026, and interim periods within annual reporting periods beginning after De
Read more
 
November 25, 2024
GASB Releases Proposals on Subsequent Events and Updates to Implementation Guidance
The GASB has published the following two exposure drafts (EDs) for public comment: (1) Subsequent Events and (2) Implementation Guidance Update — 2025.
Read more
 
November 22, 2024
FASB Holds November 20 Meeting
At its November 20, 2024, meeting, the FASB added a project on accounting for debt exchanges to its agenda.
Read more
 
November 22, 2024
SEC Chair to Step Down
The SEC has announced that Chair Gary Gensler will be departing the agency on January 20, 2025. His term began on April 17, 2021.
Read more
 
November 22, 2024
PCAOB Releases Requirements Related to Metric Disclosures and Audit Firm Reporting
The PCAOB has released requirements under which registered public accounting firms that audit accelerated filers and large accelerated filers (as the SEC defines these terms) must report certain “firm- and engagement-level metrics.”
Read more
 
Go to News