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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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Roadmap: SEC Reporting Considerations for Business Acquisitions (June 2025)

Roadmap: Greenhouse Gas Protocol Reporting Considerations (June 2025)

Heads Up — FASB Amends Guidance on Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity (May 30, 2025)

Roadmap: Leases (May 2025)

Roadmap: Digital Assets (May 2025)

Heads Up — Income Tax Disclosure Considerations Related to the Adoption of ASU 2023-09 (May 20, 2025)

Heads Up — FASB Clarifies Guidance on Share-Based Consideration Payable to a Customer (May 16, 2025)

Roadmap: Transfers and Servicing of Financial Assets (May 2025)

Sustainability Spotlight — Comparison of Significant Sustainability-Related Reporting Requirements (May 13, 2025)

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

Technology Industry Accounting Guide (April 2025)

Form PF; Reporting Requirements for All Filers and Large Hedge Fund Advisers; Further Extension of Compliance Date (IA-6883)

The SEC has adopted amendments to Form PF.

SEC’s Crypto Task Force Hosts Roundtable on Decentralized Finance

On June 9, 2025, the SEC’s Crypto Task Force held a roundtable on decentralized finance (DeFi), which is the fifth and last roundtable in the task force’s “Spring Sprint Toward Crypto Clarity” series addressing the regulation of crypto assets.

On the Radar — SEC Reporting Considerations for Business Acquisitions (June 2025)

This publication briefly summarizes key financial reporting requirements for SEC registrants planning the acquisition of a business.

Roadmap: Business Acquisitions — SEC Reporting Considerations (June 2025)

Navigate SEC reporting obligations related to business acquisitions with our comprehensive Roadmap, featuring SEC guidance and Deloitte's interpretations. Stay current with the latest updates and examples.

FASB’s Public Markets Advisory Committee Holds May 15 Meeting

The FASB’s Public Markets Advisory Committee (PMAC) met on May 15, 2025.

On the Radar — Greenhouse Gas Protocol Reporting Considerations (June 2025)

This publication briefly summarizes key issues and standard-setting developments related to the Greenhouse Gas (GHG) Protocol, a set of standards and related guidance under which entities account for and report emissions of seven GHGs: carbon dioxide, methane, nitrous oxide, hydrofluorocarbons, perfluorocarbons, sulfur hexafluoride, and nitrogen trifluoride. Entities applying the GHG Protocol clas

CAQ Releases Audit Partner Pulse Survey

The CAQ has released its audit partner pulse survey for the spring of 2025.

Roadmap: Greenhouse Gas Protocol Reporting Considerations (June 2025)

This Roadmap discusses how companies account for and report direct (Scope 1) and indirect (Scope 2 and Scope 3) greenhouse gas (GHG) emissions under the GHG Protocol.

Go to Recent Updates

SEC’s Crypto Task Force Hosts Roundtable on Decentralized Finance

On June 9, 2025, the SEC’s Crypto Task Force held a roundtable on decentralized finance (DeFi), which is the fifth and last roundtable in the task force’s “Spring Sprint Toward Crypto Clarity” series addressing the regulation of crypto assets.

FASB’s Public Markets Advisory Committee Holds May 15 Meeting

The FASB’s Public Markets Advisory Committee (PMAC) met on May 15, 2025.

CAQ Releases Audit Partner Pulse Survey

The CAQ has released its audit partner pulse survey for the spring of 2025.

SEC Requests Feedback on Definition of Foreign Private Issuer

The SEC has published for public comment a concept release on the definition of a foreign private issuer (FPI).

California Air Resources Board Hosts Workshop to Discuss Corporate Greenhouse Gas Disclosures

On May 29, 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” established by the Climate Corporate Data Accountability Act (SB 253) and Climate-Related Financial Risk Act (SB 261), as amended by SB 219.

SEC Releases Statement on Protocol Staking Activities

The staff in the SEC’s Division of Corporation Finance (the “Division”) has released a statement to provide its views on certain protocol staking activities as part of its broader effort to clarify current regulations pertaining to crypto assets.

FASB’s Investor Advisory Committee Holds May 22 Meeting

The FASB’s Investor Advisory Committee (IAC) met on May 22, 2025.

SEC Releases Reports on Capital Formation and Beneficial Ownership

The SEC has released several reports that “provide the public with information on capital formation and beneficial ownership of qualifying private funds.”