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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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November 21, 2025
European Parliament Votes on Sustainability Omnibus Package
The European Parliament has voted in favor of the European Commission’s February 2025 omnibus package of proposals that would simplify the EU’s sustainability reporting requirements, including the Corporate Sustainability Reporting Directive (CSRD), the Corporate Sustainability Due Diligence Directive, and the EU Taxonomy Regulation.
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November 21, 2025
FASB Releases PIR Report on Leasing Standard
The FASB has released a postimplementation review (PIR) report on its leasing standard (ASC 842). The report notes that financial statement users are “generally satisfied” with the standard’s requirements for lessors, which “did not incur significant costs” either during the initial implementation phase or “on an ongoing basis.”
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November 21, 2025
FASB Holds November 19 Meeting
At its November 19, 2025, meeting, the FASB decided to add to its technical agenda a project on accounting for crypto asset transfers.
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November 20, 2025
On the Radar — Equity Method Investments and Joint Ventures (November 2025)
This publication briefly summarizes key aspects of the accounting for equity method investments and joint ventures. Topics covered include evaluating indicators of significant influence, evaluating changes in an investor’s level of influence, basis differences, equity method earnings and losses, SEC registrant considerations related to equity method investments, and joint ventures.
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November 20, 2025
On the Radar — Business Combinations (November 2025)
This publication briefly summarizes key issues and developments related to this topic, including determining whether an acquisition should be accounted for as a business combination or an asset acquisition and applying the acquisition method of accounting.
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November 20, 2025
Heads Up — FASB Adds to Its Technical Agenda Another Project on the Accounting for Crypto Assets (November 20, 2025)
This Heads Up discusses the FASB’s decision to add the following two projects related to crypto assets to its technical agenda at its November 19, 2025, meeting: (1) “[e]xpanding the scope of Subtopic 350-60 to address wrapped tokens and receipt tokens” and (2) “[c]larifying the derecognition guidance for crypto transfer arrangements to assess whether the control of a crypto asset has been transfe
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November 20, 2025
Roadmap: Equity Method Investments and Joint Ventures (November 2025)
This Roadmap provides Deloitte’s insights into and interpretations of the guidance on accounting for equity method investments and joint ventures.
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November 20, 2025
FASB Releases Recap of Not-for-Profit Advisory Committee Meeting
The FASB has posted to its Web site the meeting recap for the October 7, 2025, meeting of the Board’s Not-for-Profit (NFP) Advisory Committee.
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November 21, 2025
European Parliament Votes on Sustainability Omnibus Package
The European Parliament has voted in favor of the European Commission’s February 2025 omnibus package of proposals that would simplify the EU’s sustainability reporting requirements, including the Corporate Sustainability Reporting Directive (CSRD), the Corporate Sustainability Due Diligence Directive, and the EU Taxonomy Regulation.
Read more
 
November 21, 2025
FASB Releases PIR Report on Leasing Standard
The FASB has released a postimplementation review (PIR) report on its leasing standard (ASC 842). The report notes that financial statement users are “generally satisfied” with the standard’s requirements for lessors, which “did not incur significant costs” either during the initial implementation phase or “on an ongoing basis.”
Read more
 
November 21, 2025
FASB Holds November 19 Meeting
At its November 19, 2025, meeting, the FASB decided to add to its technical agenda a project on accounting for crypto asset transfers.
Read more
 
November 20, 2025
FASB Releases Recap of Not-for-Profit Advisory Committee Meeting
The FASB has posted to its Web site the meeting recap for the October 7, 2025, meeting of the Board’s Not-for-Profit (NFP) Advisory Committee.
Read more
 
November 20, 2025
CARB Hosts Third Workshop and Releases Updated Informational Materials; Court Grants Motion for SB 261 Injunction
On November 18, 2025, the California Air Resources Board (CARB) hosted a virtual public workshop with stakeholders “to support development of California’s Corporate Greenhouse Gas Reporting Program and the Climate-Related Financial Risk Disclosure Program” established by the Climate Corporate Data Accountability Act (SB 253) and Climate-Related Financial Risk Act (SB 261), as amended by SB 219.
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November 19, 2025
FAF Board of Trustees Announces Appointments
The board of trustees of the Financial Accounting Foundation (FAF) has announced appointments.
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November 19, 2025
PCAOB Releases Investor Bulletin on Inspections
The PCAOB has released an investor bulletin that gives a brief overview of the Board’s inspection process.
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November 18, 2025
SEC Releases Statement Related to Exclusion of Shareholder Proposals Under Rule 14a-8
The SEC’s Division of Corporation Finance (the “Division”) has released a statement regarding “its role in the Rule 14a-8 process for the 2025-2026 proxy season.”
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