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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

Heads Up — FASB Proposes Guidance on Accounting for Debt Exchanges (April 30, 2025)

Technology Industry Accounting Guide (April 2025)

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

FASB Releases ASU on Identifying the Acquirer in a Business Combination

The FASB has released Accounting Standards Update (ASU) No. 2025-03, "Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity," which is based on an EITF Issue.

FASB Holds May 7 Meeting

At its May 7, 2025, meeting, the FASB discussed its project on the accounting for software costs — specifically, the feedback received on its proposed Accounting Standards Update (ASU) Targeted Improvements to the Accounting for Internal-Use Software.

SEC Material — Supplement — CAQ SEC Regulations Committee: March 5, 2025, Meeting Highlights

The CAQ SEC Regulations Committee met with SEC staff to discuss emerging financial reporting issues relating to SEC rules and regulations.

Audit Committee Brief — May 2025

The Audit Committee Brief focuses on the timely coverage of issues and insights important to audit committees.

FASB Holds April 30 Meeting

At its April 30, 2025, meeting, the FASB (1) continued redeliberating its proposed Accounting Standards Update (ASU) "Financial Instruments — Credit Losses (Topic 326): Purchased Financial Assets" and (2) added to its agenda a project on the measurement of paid-in-kind (PIK) dividends on equity-classified preferred stock.

AICPA Releases Statement on Possible Changes to PCAOB’s Structure

The AICPA has released a statement on a potential measure, whose draft wording was proposed by the U.S. House Committee on Financial Services, under which the PCAOB would be defunded and its activities would be transferred to the SEC.

FASB Staff Proposes GAAP Taxonomy Improvements Related to Proposed ASU on Accounting for Debt Exchanges

The FASB staff has released proposed GAAP taxonomy improvements related to the Board’s proposed Accounting Standards Update (ASU) Debt — Modifications and Extinguishments (Subtopic 470-50) and Liabilities — Extinguishments of Liabilities (Subtopic 405-20): Accounting for Debt Exchanges.

SEC Releases Reports on Key Aspects of Markets for Public Issuers

The SEC has released a series of reports containing data and analysis related to key aspects of markets that affect public issuers.

Go to Recent Updates

FASB Releases ASU on Identifying the Acquirer in a Business Combination

The FASB has released Accounting Standards Update (ASU) No. 2025-03, "Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity," which is based on an EITF Issue.

FASB Holds May 7 Meeting

At its May 7, 2025, meeting, the FASB discussed its project on the accounting for software costs — specifically, the feedback received on its proposed Accounting Standards Update (ASU) Targeted Improvements to the Accounting for Internal-Use Software.

FASB Holds April 30 Meeting

At its April 30, 2025, meeting, the FASB (1) continued redeliberating its proposed Accounting Standards Update (ASU) "Financial Instruments — Credit Losses (Topic 326): Purchased Financial Assets" and (2) added to its agenda a project on the measurement of paid-in-kind (PIK) dividends on equity-classified preferred stock.

AICPA Releases Statement on Possible Changes to PCAOB’s Structure

The AICPA has released a statement on a potential measure, whose draft wording was proposed by the U.S. House Committee on Financial Services, under which the PCAOB would be defunded and its activities would be transferred to the SEC.

FASB Staff Proposes GAAP Taxonomy Improvements Related to Proposed ASU on Accounting for Debt Exchanges

The FASB staff has released proposed GAAP taxonomy improvements related to the Board’s proposed Accounting Standards Update (ASU) Debt — Modifications and Extinguishments (Subtopic 470-50) and Liabilities — Extinguishments of Liabilities (Subtopic 405-20): Accounting for Debt Exchanges.

SEC Releases Reports on Key Aspects of Markets for Public Issuers

The SEC has released a series of reports containing data and analysis related to key aspects of markets that affect public issuers.

FASB Releases Proposed ASU on Accounting for Debt Exchanges

The FASB has issued a proposed Accounting Standards Update (ASU), "Accounting for Debt Exchanges."

PCAOB Posts New Datasets Related to Firm Inspection Reports

The PCAOB has posted to its Web site (via its Firm Inspection Reports page) downloadable, machine-readable datasets containing “multiple years of information related to PCAOB inspections findings.”