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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

Technology Industry Accounting Guide (June 2026)

Heads Up — FASB Proposes Clarifications Related to Discount Rate Used to Measure the Benefit Obligation for Certain Market-Return Cash Balance Plans (June 11, 2026)

Roadmap: SEC Reporting Considerations for Business Acquisitions (June 10, 2026)

Technology Spotlight — Accounting for Outcome-Based Pricing in an Agentic AI Software Product (June 4, 2026)

Insurance Spotlight — NAIC Accounting Update: 2026 Spring National Meeting (June 2, 2026)

Heads Up — SEC Proposes to Overhaul the Public-Company Reporting Framework and Reform Registered Offerings (May 26, 2026)

Heads Up — FASB Issues Guidance on the Accounting for Environmental Credit Programs (May 19, 2026)

Heads Up — SEC Proposes Optional Semiannual Reporting for Public Companies in Lieu of Quarterly Reporting (May 8, 2026)

California Air Resources Board Announces Proposed Deferral of 2026 Greenhouse Gas Emissions Reporting Deadline

On June 24, 2026, the California Air Resources Board (CARB) announced that it is updating its February 26, 2026, approved regulatory proposal related to the Climate Corporate Data Accountability Act (SB 253) and the Climate-Related Financial Risk Act (SB 261).

PCAOB Requests Comments on Standard-Setting Agenda

The PCAOB has released a request for comment on priorities for its future standard-setting agenda.

May 6, 2026, Meeting Highlights

Read highlights from the most recent joint meeting between SEC staff and the CAQ’s IPTF.

CAQ Releases IPTF Meeting Highlights

The Center for Audit Quality (CAQ) has posted to its Web site highlights of the May 6, 2026, joint meeting between the CAQ SEC Regulations Committee, the International Practices Task Force (IPTF), and the SEC staff.

Issue Summary No. 1

This issue summary gives a background overview of EITF Project “Application of the Topic 815 Normal Purchases and Normal Sales Scope Exception to Electricity Contracts.”

Issue Summary No. 2

This issue summary gives a background overview of EITF Project “Consideration Payable to a Customer.”

FASB Posts PCC Meeting Highlights

The FASB’s Private Company Council (PCC) met on June 1–2, 2026.

SEC and CFTC Issue Proposed Rule Related to Derivatives Products

The SEC and Commodity Futures Trading Commission (CFTC) have jointly issued a proposed rule to request public feedback on “potential opportunities to further update, clarify, and harmonize certain derivatives product definitions and interpretive issues.”

Go to Recent Updates

PCAOB Requests Comments on Standard-Setting Agenda

The PCAOB has released a request for comment on priorities for its future standard-setting agenda.

CAQ Releases IPTF Meeting Highlights

The Center for Audit Quality (CAQ) has posted to its Web site highlights of the May 6, 2026, joint meeting between the CAQ SEC Regulations Committee, the International Practices Task Force (IPTF), and the SEC staff.

FASB Posts PCC Meeting Highlights

The FASB’s Private Company Council (PCC) met on June 1–2, 2026.

SEC and CFTC Issue Proposed Rule Related to Derivatives Products

The SEC and Commodity Futures Trading Commission (CFTC) have jointly issued a proposed rule to request public feedback on “potential opportunities to further update, clarify, and harmonize certain derivatives product definitions and interpretive issues.”

FASB Holds June 17 Meeting

At its June 17, 2026, meeting, the FASB discussed its project on how investment companies within the scope of ASC 946 should measure the fair value of equity securities that are subject to contractual sale restrictions.

FASB Staff Proposes Taxonomy Improvements Related to the Accounting for Interest Rate Risk Hedging and Net Investment Hedging

The FASB staff has released proposed GAAP taxonomy improvements related to its recently issued proposed Accounting Standards Update (ASU) Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Interest Rate Risk Hedging and Net Investment Hedging.

FASB Proposes Limited Improvements to Hedge Accounting Guidance

The FASB has issued a proposed Accounting Standards Update (ASU) that would make targeted improvements to the hedge accounting guidance in ASC 815.

FASB Holds June 11 Meeting

At its June 11, 2026, meeting, the FASB discussed feedback received on its 2025 invitation to comment on its agenda consultation, specifically on (1) various not-for-profit topics, (2) earnings per share, and (3) the statement of cash flows.