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The Deloitte Accounting Research Tool (DART) is a comprehensive web-based library of accounting and financial disclosure literature.

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***COVID-19 Resources***Roadmaps US GAAP SEC Key Dates Recent Deloitte Publications

Roadmap: Transfers and Servicing of Financial Assets (May 2022)

Financial Reporting Alert 22-1, Financial Reporting Considerations Arising From the Russia-Ukraine War (March 10, 2022; Last Updated May 7, 2022)

Roadmap: SEC Reporting Considerations for Business Acquisitions (April 2022)

Health Tech Industry Accounting Guide (April 2022)

Financial Reporting Alert 20-6, Accounting and SEC Reporting Considerations for SPAC Transactions (October 2, 2020; Last Updated April 11, 2022)

Financial Reporting Alert 22-2, SEC Issues Staff Accounting Bulletin on Accounting for Obligations to Safeguard Crypto-Assets (April 6, 2022)

Roadmap: Contingencies, Loss Recoveries, and Guarantees (April 2022)

Roadmap: Foreign Currency Matters (April 2022)

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FASB Discusses Projects on Digital Assets, Income Taxes, and ESG-Linked Financial Instruments

At its May 11, 2022, meeting, the FASB discussed its projects on the following topics: 1) accounting for exchange-traded digital assets and commodities, 2) targeted improvements to income tax disclosure requirements, and 3) accounting for financial instruments with environmental, social, and governance (ESG)–linked features and regulatory credits.

Roadmap: Transfers and Servicing of Financial Assets (May 2022)

This Roadmap provides an overview of the FASB’s authoritative guidance, as well as our insights and interpretations, on (1) the transferor’s and transferee’s accounting for a transfer of financial assets or servicing rights and (2) the servicer’s accounting for a right or obligation to service financial assets.

PCC Holds April 2022 Meeting

The Private Company Council (PCC) held a meeting with the FASB on April 21 and 22, 2022.

PCAOB Announces Members of Two New Advisory Groups

The PCAOB has announced the appointment of members to its two new advisory groups: the Investor Advisory Group (IAG) and the Standards and Emerging Issues Advisory Group (SEIAG). In addition, Board member Kara Stein will serve as acting IAG co-chair and PCAOB Acting Chief Auditor Barbara Vanich will serve as chair of the SEIAG.

SEC Reopens Comment Periods for Proposals on Private Fund Advisers and Regulation ATS

The SEC has announced that it is reopening the comment periods for the following two proposed rules: 1) “Private Fund Advisers; Documentation of Registered Investment Adviser Compliance Reviews” and 2) “Amendments Regarding the Definition of ‘Exchange’ and Alternative Trading Systems (ATSs) That Trade U.S. Treasury and Agency Securities, National Market System (NMS) Stocks, and Other Securities.”

SEC Extends Comment Period for Proposal on Climate-Related Disclosure Requirements

The SEC has announced that it is extending the comment period for its proposed rule "The Enhancement and Standardization of Climate-Related Disclosures for Investors." The proposal would require “registrants to include certain climate-related disclosures in their registration statements and periodic reports, including information about climate-related risks that are reasonably likely to have a material impact on their business, results of operations, or financial condition, and certain climate-related financial statement metrics in a note to their audited financial statements.”

GASB Issues Omnibus Statement

The GASB has issued Statement No. 99, “Omnibus 2022.” The Statement addresses “various accounting and financial reporting issues identified during the implementation and application of certain GASB pronouncements or during the due process on other pronouncements.”

GASB Statement No. 99, Omnibus 2022

Statement 99 addressing various accounting and financial reporting issues identified during the implementation and application of certain GASB pronouncements or during the due process on other pronouncements.

Go to Recent Updates

PCC Holds April 2022 Meeting

The Private Company Council (PCC) held a meeting with the FASB on April 21 and 22, 2022.

PCAOB Announces Members of Two New Advisory Groups

The PCAOB has announced the appointment of members to its two new advisory groups: the Investor Advisory Group (IAG) and the Standards and Emerging Issues Advisory Group (SEIAG). In addition, Board member Kara Stein will serve as acting IAG co-chair and PCAOB Acting Chief Auditor Barbara Vanich will serve as chair of the SEIAG.

SEC Reopens Comment Periods for Proposals on Private Fund Advisers and Regulation ATS

The SEC has announced that it is reopening the comment periods for the following two proposed rules: 1) “Private Fund Advisers; Documentation of Registered Investment Adviser Compliance Reviews” and 2) “Amendments Regarding the Definition of ‘Exchange’ and Alternative Trading Systems (ATSs) That Trade U.S. Treasury and Agency Securities, National Market System (NMS) Stocks, and Other Securities.”

SEC Extends Comment Period for Proposal on Climate-Related Disclosure Requirements

The SEC has announced that it is extending the comment period for its proposed rule "The Enhancement and Standardization of Climate-Related Disclosures for Investors." The proposal would require “registrants to include certain climate-related disclosures in their registration statements and periodic reports, including information about climate-related risks that are reasonably likely to have a material impact on their business, results of operations, or financial condition, and certain climate-related financial statement metrics in a note to their audited financial statements.”

GASB Issues Omnibus Statement

The GASB has issued Statement No. 99, “Omnibus 2022.” The Statement addresses “various accounting and financial reporting issues identified during the implementation and application of certain GASB pronouncements or during the due process on other pronouncements.”

FASB Discusses Intangible Assets and Goodwill

At its May 4, 2022, meeting, the FASB discussed its project on identifiable intangible assets and the subsequent accounting for goodwill and shared its “leanings to present goodwill amortization in the same location as goodwill impairment in the income statement and not in other comprehensive income.” The Board directed the staff to continue researching other income statement presentation alternatives. No tentative decisions were made.

FASB Discusses Projects on Accounting for Software Costs and Distinguishing Liabilities From Equity

At its April 13, 2022, meeting, the FASB discussed its projects on accounting for and disclosure of intangibles — software costs and phase 2 of project on distinguishing liabilities from equity.

FASB Issues Proposed Taxonomy Implementation Guides

The FASB staff has issued the following proposed taxonomy implementation guides (1) Accounting Changes, (2) Reorganizations, and (3) Insurance: Reinsurance-Related Disclosures.