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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: Carve-Out Financial Statements (September 2023)

EITF Snapshot — September 2023

Quarterly Accounting Roundup: Third Quarter — 2023

Financial Reporting Alert 23-5, Accounting and Financial Reporting in Uncertain Times: Considerations for Navigating Macroeconomic and Geopolitical Challenges (September 15, 2023)

Renewables Spotlight — Accounting and Reporting Considerations for Renewable Energy Projects — Consolidation (September 2023)

Heads Up — FASB Directs Staff to Draft Final Standard on Crypto Assets (September 11, 2023)

Heads Up — FASB Issues Final Standard on Joint Venture Formations (September 8, 2023)

Roadmap: SEC Reporting Considerations for Business Acquisitions (August 2023)

Roadmap: SEC Reporting Considerations for Guarantees and Collateralizations (August 2023)

Roadmap: Current Expected Credit Losses (August 2023)

September 29, 2023

SEC Issues C&DIs Related to Pay Versus Performance

The SEC has updated its compliance and disclosure interpretations (C&DIs) on Regulation S-K.

September 29, 2023

PCAOB Modernizes Requirements for Auditors’ Use of Confirmation

The PCAOB has issued a new standard, The Auditor’s Use of Confirmation, and Other Amendments to PCAOB Standards.

September 29, 2023

PCAOB Releases Spotlight Publication

The PCAOB has released a spotlight publication that summarizes observations and key takeaways from discussions the Board held in 2022 with more than 200 audit committee chairs from U.S. public companies whose audits the PCAOB inspects.

September 29, 2023

GASB Publishes Proposal on Disclosure and Classification of Certain Assets

The GASB has released for public comment an exposure draft, Disclosure and Classification of Certain Capital Assets.

September 28, 2023

On the Radar — Carve-Out Financial Statements (September 2023)

Carve-out financial statements may be required when an entity pursues a sale, spin-off, IPO, or SPAC transaction that involves a portion of the parent entity. This publication briefly summarizes key management considerations and common pitfalls associated with preparing such financial statements.

September 28, 2023

Roadmap: Carve-Out Financial Statements (September 2023)

This comprehensive guide discusses key considerations for entities that prepare carve-out financial statements. These may be required for a sale, spin-off, IPO, or SPAC transaction that involves a portion of the parent entity.

September 28, 2023

New PCAOB Board Member Appointed

The SEC has announced that George Botic has been appointed as a new PCAOB board member to replace Duane DesParte, whose second term ends on October 24, 2023.

September 27, 2023

Quarterly Accounting Roundup: Q3 2023 Update on Important Developments — September 27, 2023

Deloitte hosts a webcast that discusses quarterly updates on recent accounting developments and other hot topics.

Go to Recent Updates

September 29, 2023

SEC Issues C&DIs Related to Pay Versus Performance

The SEC has updated its compliance and disclosure interpretations (C&DIs) on Regulation S-K.

September 29, 2023

PCAOB Modernizes Requirements for Auditors’ Use of Confirmation

The PCAOB has issued a new standard, The Auditor’s Use of Confirmation, and Other Amendments to PCAOB Standards.

September 29, 2023

PCAOB Releases Spotlight Publication

The PCAOB has released a spotlight publication that summarizes observations and key takeaways from discussions the Board held in 2022 with more than 200 audit committee chairs from U.S. public companies whose audits the PCAOB inspects.

September 29, 2023

GASB Publishes Proposal on Disclosure and Classification of Certain Assets

The GASB has released for public comment an exposure draft, Disclosure and Classification of Certain Capital Assets.

September 28, 2023

New PCAOB Board Member Appointed

The SEC has announced that George Botic has been appointed as a new PCAOB board member to replace Duane DesParte, whose second term ends on October 24, 2023.

September 25, 2023

CAQ Publishes Highlights of IPTF’s May 2023 Meeting With SEC Staff

The Center for Audit Quality has published highlights of the May 10, 2023, meeting of the International Practices Task Force (IPTF) with the SEC staff.

September 22, 2023

SEC Issues Final Rule on Preventing Misleading Investment Fund Names

The SEC has released a final rule that amends the “Names Rule” under the Investment Company Act of 1940 — that is, the rule that “addresses fund names that are likely to mislead investors about a fund’s investments and risks.”

September 22, 2023

FASB Discusses Software Costs

At its September 20, 2023, meeting, the FASB discussed its project on the accounting for and disclosure of software costs, including recent stakeholder feedback the Board has received regarding recognizing such costs.