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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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November 11, 2019
FASB Issues Guidance on Share-Based Payments Made to Customers
The FASB has issued Accounting Standards Update (ASU) No. 2019-08, “Codification Improvements — Share-Based Consideration Payable to a Customer.”
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November 8, 2019
EITF Snapshot — November 2019
This publication summarizes the topics discussed and conclusions reached at the November 7, 2019, meeting of the Emerging Issues Task Force. 
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November 8, 2019
A Roadmap to Accounting for Business Combinations
This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASC 805 on business combinations, pushdown accounting, common-control transactions, and asset acquisitions as well as an overview of related SEC reporting requirements. The Roadmap reflects guidance issued through November 7, 2019, and discusses several active FASB projects that may result in changes to current requirements.
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November 8, 2019
EITF Discusses Two Issues at November Meeting
At its November 7, 2019, meeting, yesterday, the EITF discussed (1) the interaction between ASC 321 and ASC 323 and (2) contract modifications of licenses of intellectual property.
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November 7, 2019
FASB Appoints New EITF Member
November 7, 2019 The FASB has appointed Aleks Zabreyko as an EITF member. Mr. Zabreyko joins the EITF from Connor Group, where he currently serves as partner and strategic markets leader. Mr. Zabreyko’s term is effective immediately. For more information, see the press release on the FASB’s Web site.
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November 7, 2019
FASB Discusses Not-for-Profit Reporting of Gifts-in-Kind
At its November 6, 2019, meeting, the FASB discussed its project on not-for-profit reporting of gifts-in-kind.
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November 7, 2019
FASB Tentative Board Decisions — November 6, 2019
Tentative Board Decisions Tentative Board decisions are provided for those interested in following the Board’s deliberations. All of the reported decisions are tentative and may be changed at future Board meetings. Wednesday, November 6, 2019 FASB Board Meeting Not-for-profit reporting of gifts-in-kind. The Board discussed the scope, presentation, and disclosures of gifts-in-kind The Board decided...
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November 6, 2019
A Roadmap to Accounting for Contingencies and Loss Recoveries
This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance in ASC 450, Contingencies, on loss contingencies, gain contingencies, and loss recoveries. The goal of this publication is to assist entities in understanding and applying ASC 450.
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Go to Recent Updates
November 11, 2019
FASB Issues Guidance on Share-Based Payments Made to Customers
The FASB has issued Accounting Standards Update (ASU) No. 2019-08, “Codification Improvements — Share-Based Consideration Payable to a Customer.”
Read more
 
November 8, 2019
EITF Discusses Two Issues at November Meeting
At its November 7, 2019, meeting, yesterday, the EITF discussed (1) the interaction between ASC 321 and ASC 323 and (2) contract modifications of licenses of intellectual property.
Read more
 
November 7, 2019
FASB Appoints New EITF Member
November 7, 2019 The FASB has appointed Aleks Zabreyko as an EITF member. Mr. Zabreyko joins the EITF from Connor Group, where he currently serves as partner and strategic markets leader. Mr. Zabreyko’s term is effective immediately. For more information, see the press release on the FASB’s Web site.
Read more
 
November 7, 2019
FASB Discusses Not-for-Profit Reporting of Gifts-in-Kind
At its November 6, 2019, meeting, the FASB discussed its project on not-for-profit reporting of gifts-in-kind.
Read more
 
November 6, 2019
CAQ and Audit Analytics Issue Report on Audit Committee Transparency
November 6, 2019 The Center for Audit Quality (CAQ) and Audit Analytics have issued the 2019 edition of Audit Committee Transparency Barometer. The publication analyzes “how public company audit committees approach the public communication of their external auditor oversight activities.” In addition, the report provides statistics on disclosure trends, including those related to cybersecurity, as ...
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November 6, 2019
SEC Proposes Amendments to Rules Related to Proxy Voting Advice
November 6, 2019 The SEC has issued a proposed rule, Amendments to Exemptions From the Proxy Rules for Proxy Voting Advice. The proposal would “enhance the quality of the disclosure about material conflicts of interest that proxy voting advice businesses provide their clients [and] provide an opportunity for a period of review and feedback through which companies and other soliciting parties would...
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November 6, 2019
SEC Proposes to Modernize Shareholder Proposal Rule
November 6, 2019 The SEC has issued a proposed rule, Procedural Requirements and Resubmission Thresholds Under Exchange Act Rule 14a-8. The proposal would: “[U]pdate the criteria, including the ownership requirements, that a shareholder must satisfy to be eligible to have a shareholder proposal included in a company’s proxy statement.” “[U]pdate the ‘one proposal’ rule to clarify that a single per...
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November 5, 2019
SEC Proposes Changes to Advertising and Cash Solicitation Rules for Investment Advisers
November 5, 2019 The SEC has issued a proposed rule, Investment Adviser Advertisements; Compensation for Solicitations. The proposal would amend rules under the Investment Advisers Act of 1940 that “prohibit certain investment adviser advertisements and payments to solicitors.” The proposed amendments would “reflect changes in technology, the expectations of investors seeking advisory services, an...
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