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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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Dbriefs Financial Reporting Webcasts Hosted by Deloitte Professionals

Roadmap: Equity Method Investees — SEC Reporting Considerations (April 2025)

Roadmap: Foreign Currency Matters (April 2025)

Roadmap: Contingencies, Loss Recoveries, and Guarantees (April 2025)

Financial Reporting Spotlight — Disclosure Trends From the 2024 Reporting Season (April 2025)

Roadmap: Noncontrolling Interests (April 2025)

EITF Snapshot — March 2025

Roadmap: Fair Value Measurements and Disclosures (Including the Fair Value Option) (April 2025)

Technology Spotlight — Consideration of Draft Updates to the AICPA Guide on Valuing Equity Securities (March 28, 2025)

Quarterly Accounting Roundup — First Quarter — 2025

Roadmap: Issuer’s Accounting for Debt (March 2025)

Roadmap: Contracts on an Entity’s Own Equity (March 2025)

Quarterly Accounting Roundup: Q1 2025 Update on Important Developments — March 26, 2025

This presentation discusses a quarterly update of accounting developments, recent positions of the FASB and SEC staffs, and other hot topics. View an archive of the webcast now.

On the Radar — SEC Reporting Considerations for Equity Method Investees (April 2025)

This publication briefly summarizes key issues related to determining a company’s SEC reporting obligations for significant equity method investees.

Roadmap: Equity Method Investees — SEC Reporting Considerations (April 2025)

This Roadmap combines the SEC’s guidance on reporting for equity method investments with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format.

European Union Postpones Sustainability Reporting Requirements

On April 16, 2025, a directive that delays the deadlines for adopting and applying sustainability reporting and due diligence requirements for certain companies was published in the Official Journal of the European Union and became effective April 17, 2025.

SEC Extends Effective and Compliance Dates for Requirements Related to Registered Investment Companies

The SEC has extended the effective and compliance dates for its August 2024 final rule that amends the requirements related to the information that registered investment companies (e.g., registered open-end funds, registered closed-end funds, unit investment trusts) report on Forms N-PORT and N-CEN.

FAF Releases Annual Report

The Financial Accounting Foundation (FAF) has released its 2024 annual report.

FASB Not-for-Profit Advisory Committee Holds Semiannual Meeting

The FASB’s Not-for-Profit Advisory Committee (NAC) held its semiannual meeting on March 20, 2025.

New SEC Rules, Reports, and Studies — Form N-PORT Reporting; Extension of Effective and Compliance Dates (IC-35538)

The SEC has extended the compliance date for the amendments to the rule under the Investment Company Act of 1940 associated with Form N-PORT reporting requirements.

Go to Recent Updates

European Union Postpones Sustainability Reporting Requirements

On April 16, 2025, a directive that delays the deadlines for adopting and applying sustainability reporting and due diligence requirements for certain companies was published in the Official Journal of the European Union and became effective April 17, 2025.

SEC Extends Effective and Compliance Dates for Requirements Related to Registered Investment Companies

The SEC has extended the effective and compliance dates for its August 2024 final rule that amends the requirements related to the information that registered investment companies (e.g., registered open-end funds, registered closed-end funds, unit investment trusts) report on Forms N-PORT and N-CEN.

FAF Releases Annual Report

The Financial Accounting Foundation (FAF) has released its 2024 annual report.

FASB Not-for-Profit Advisory Committee Holds Semiannual Meeting

The FASB’s Not-for-Profit Advisory Committee (NAC) held its semiannual meeting on March 20, 2025.

SEC Releases Reports Related to Registered Investment Companies and Money Market Funds

The SEC has released “a pair of reports that provide the investing public with updated key information about registered investment companies and money market funds.”

SEC Appoints New Chairman

The U.S. Senate recently confirmed Paul Atkins as the new chairman of the SEC.

SEC Releases Statement on Application of Securities Laws to Crypto Assets

The staff in the SEC’s Division of Corporation Finance (the “Division”) has released a statement on “the application of certain disclosure requirements under the federal securities laws to offerings and registrations of securities in the crypto asset markets.”

FASB Holds April 9 Meeting

At its April 9, 2025, meeting, the FASB continued redeliberating its proposed Accounting Standards Update (ASU) Derivatives Scope Refinements and Scope Clarification for a Share-Based Payment From a Customer in a Revenue Contract.