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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

Technology Spotlight — Accounting for AI Costs Associated With Internal-Use Software Development (August 3, 2026)

Heads Up — European Sustainability Reporting — Omnibus Legislative Developments and Revised European Sustainability Reporting Standards (July 17, 2026)

Quarterly Accounting Roundup: Second Quarter — 2026

Heads Up — Accounting Considerations Related to the Supreme Court’s Ruling on Tariffs (February 27, 2026; Updated June 30, 2026)

EITF Snapshot — June 2026

Technology Industry Accounting Guide (June 2026)

Heads Up — FASB Proposes Clarifications Related to Discount Rate Used to Measure the Benefit Obligation for Certain Market-Return Cash Balance Plans (June 11, 2026)

Roadmap: SEC Reporting Considerations for Business Acquisitions (June 10, 2026)

Audit Committee Brief — August 2026

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

New SEC Rules, Reports, and Studies — Technical Amendments to Form X-17A-5 Part IIA (34-105746)

The SEC is adopting technical amendments to Form X-17A-5 Part IIA.

New SEC Rules, Reports, and Studies — Investment Company Governance Technical Amendments (IC-36282)

The SEC is adopting technical amendments to a rule under the Investment Company Act of 1940.

SEC Makes Technical Amendments to Investment-Company Governance Standards

The SEC has released a final rule that makes technical amendments to a rule under the Investment Company of 1940 that applies to registered investment companies and business development companies (collectively referred to as “regulated funds”).

FASB and ASBJ Hold Meeting

The FASB and Accounting Standards Board of Japan (ASBJ) held their 36th bilateral meeting at the FASB’s offices in Norwalk on July 31, 2026.

Technology Spotlight — Accounting for AI Costs Associated With Internal-Use Software Development (August 3, 2026)

This Technology Spotlight discusses key considerations in the assessment of whether companies should capitalize AI-related costs in developing internal-use software or expense such costs as incurred.

FASB Holds July 29 Meeting

At its July 29, 2026, meeting, the FASB discussed whether to add to its technical agenda a project on goodwill impairment testing on the basis of feedback it had received as part of its 2025 invitation to comment on its agenda consultation.

SEC Releases Report on Small Business Forum

The SEC has released a report that provides the Commission and Congress with feedback on the SEC’s 45th annual Small Business Forum, which took place on March 9, 2026.

Go to Recent Updates

SEC Makes Technical Amendments to Investment-Company Governance Standards

The SEC has released a final rule that makes technical amendments to a rule under the Investment Company of 1940 that applies to registered investment companies and business development companies (collectively referred to as “regulated funds”).

FASB and ASBJ Hold Meeting

The FASB and Accounting Standards Board of Japan (ASBJ) held their 36th bilateral meeting at the FASB’s offices in Norwalk on July 31, 2026.

FASB Holds July 29 Meeting

At its July 29, 2026, meeting, the FASB discussed whether to add to its technical agenda a project on goodwill impairment testing on the basis of feedback it had received as part of its 2025 invitation to comment on its agenda consultation.

SEC Releases Report on Small Business Forum

The SEC has released a report that provides the Commission and Congress with feedback on the SEC’s 45th annual Small Business Forum, which took place on March 9, 2026.

California Air Resources Board Hosts Second Workshop on California Corporate Greenhouse Gas Reporting Program

On July 21, 2026, the California Air Resources Board (CARB) hosted a virtual public workshop with stakeholders to support the development of California’s corporate greenhouse gas (GHG) emissions reporting program.

FASB Posts Highlights of PMAC’s May 14 Meeting

The FASB’s Public Markets Advisory Committee (PMAC) held a meeting on May 14, 2026.

SEC Commissioner Releases Statement on Applicability of Securities Laws to Crypto Vaults and Lending Strategies

SEC Commissioner Hester Peirce has released a statement on the applicability of the federal securities laws to crypto vaults and lending strategies.

EFRAG Launches Public Consultation on Exposure Draft for ESRS-40a

On July 23, 2026, EFRAG published for public consultation an exposure draft, European ESRS for Certain Non-EU Undertakings in Accordance With Article 40a of the Accounting Directive (ESRS-40a).