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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: Income Taxes (December 2023)

Aerospace & Defense Spotlight — Information Security Considerations for U.S. Government Contractors (December 7, 2023)

Aerospace & Defense Spotlight — Considerations Related to the Estimate-at-Completion Process (December 7, 2023)

Roadmap: Business Combinations (December 2023)

Heads Up — #DeloitteESGNow — The Sweeping Impacts of California’s Climate Legislation (October 10, 2023; Updated December 5, 2023)

Financial Reporting Alert 23-6, Financial Reporting Considerations Related to Pension and Other Postretirement Benefits (December 5, 2023)

Roadmap: Noncontrolling Interests (December 2023)

Roadmap: Revenue Recognition (December 2023)

Renewables Spotlight — Update on Renewable Power Issues (December 1, 2023)

Roadmap: Impairments and Disposals of Long-Lived Assets and Discontinued Operations (November 2023)

On the Radar — Income Taxes (December 2023)

This publication briefly summarizes key issues and developments related to navigating the often-complex income tax accounting guidance in ASC 740.

FASB Holds December 6 Meeting

At its December 6 meeting, the FASB decided to add to its technical agenda a project on refining the scope of the derivative and hedging guidance in ASC 815.

Roadmap: Income Taxes (December 2023)

This Roadmap provides Deloitte’s insights into and interpretations of the income tax accounting guidance in ASC 740. In addition to including new and expanded discussions and examples, the 2023 edition of the Roadmap incorporates the guidance in ASU 2019-12, which is now effective for all entities.

Aerospace & Defense Spotlight — Considerations Related to the Estimate-at-Completion Process (December 7, 2023)

This spotlight for the aerospace and defense (A&D) industry identifies key considerations related to the process of developing and monitoring estimates at completion (EACs) and is intended to supplement the considerations in Deloitte’s Roadmap Revenue Recognition.

Aerospace & Defense Spotlight — Information Security Considerations for U.S. Government Contractors (December 7, 2023)

This aerospace and defense (A&D) industry spotlight addresses information security considerations and requirements for companies that work with the U.S. government, including the Cybersecurity Maturity Model Certification (CMMC) and International Traffic in Arms Regulations (ITAR).

CFO Insights — For CFOs, Time to Gather Intelligence on GenAI (December 2023)

This issue explores how CFOs can identify where to deploy GenAI in the finance function and what leaders can do to prepare their companies for this transition, as well as, concerns of jobs that may be loss due to AI technology.

On the Radar — Business Combinations (December 2023)

This publication briefly summarizes key issues and developments related to this topic, including determining whether an acquisition should be accounted for as a business combination or an asset acquisition and applying the acquisition method of accounting.

Roadmap: Business Combinations (December 2023)

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.

Go to Recent Updates

SEC Approves PCAOB Standard on Auditor’s Use of Confirmation

The SEC has released an order approving the PCAOB’s amendments related to the auditor’s use of confirmation, which were published in the Federal Register on October 17, 2023.

SEC Chief Accountant Discusses Importance of Statement of Cash Flows to Investors

SEC Chief Accountant Paul Munter has released a statement addressing the importance of the statement of cash flows to providing investors with high-quality financial information.

CAQ Releases Publication on Audit Committee Transparency

The Center for Audit Quality (CAQ) has released the 10th anniversary edition of its annual report on audit committee transparency.

PCAOB Releases Update to Staff Guidance

The PCAOB recently released an update to its December 2021 staff guidance Form AP, Auditor Reporting of Certain Audit Participants, and Related Voluntary Audit Report Disclosure Under AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion.

SEC Releases Final Rule on Prohibiting Conflicts of Interest in Certain Securitizations

The SEC has released a final rule Prohibition Against Conflicts of Interest in Certain Securitizations, which adds Section 27B to the Securities Exchange Act of 1933 in response to a mandate of Section 621 of the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010.

FASB Issues ASU on Segment Disclosures

The FASB has issued Accounting Standards Update (ASU) No. 2023-07, "Improvements to Reportable Segment Disclosures."

SEC Issues C&DIs

The SEC recently released new and updated compliance and disclosure interpretations (C&DIs).

SEC Releases Enforcement Results for Fiscal Year 2023

The SEC has announced the release of its enforcement results for fiscal year 2023.