Deloitte
Accounting Research Tool

Home

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.

Financial Reporting Dbriefs Webcasts Roadmaps Sustainability Reporting Resources US GAAP SEC Key Dates Subscribe to Deloitte's Newsletters Recent Deloitte Publications

Dbriefs Financial Reporting Webcasts Hosted by Deloitte Professionals

Heads Up — Accounting Considerations Related to the New U.S. Tax Legislation (July 15, 2025)

Technology Spotlight — Accounting Considerations Related to Adtech Entities’ Revenue Arrangements (July 11, 2025)

Roadmap: Statement of Cash Flows (June 2025)

Accounting Spotlight — Accounting for Transferable Tax Credits (June 27, 2025)

Roadmap: SEC Reporting Considerations for Guarantees and Collateralizations (June 2025)

Quarterly Accounting Roundup: Second Quarter — 2025

Roadmap: Share-Based Payment Awards (June 2025)

Roadmap: Current Expected Credit Losses (June 2025)

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

Roadmap: Greenhouse Gas Protocol Reporting Considerations (June 2025)

Roadmap: Digital Assets (May 2025)

Heads Up — Accounting Considerations Related to the New U.S. Tax Legislation (July 15, 2025)

This Heads Up discusses the accounting under ASC 740 for income tax effects of the new legislation known as the “One Big Beautiful Bill Act.” It highlights our current understanding of the business tax provisions of the legislation that may have a more substantive impact on financial statements in the period of the law’s enactment.

PCC Holds June 26–27 Meeting

The FASB’s Private Company Council (PCC) held a two-day meeting on June 26–27, 2025.

California Air Resources Board Releases FAQs on California Climate Disclosure Regulations

The California Air Resources Board (CARB) has released a Frequently Asked Questions (FAQ) document to help companies navigate and plan for California’s Corporate Greenhouse Gas (GHG) Reporting Program established by the Climate Corporate Data Accountability Act (California Health and Safety Code Section 38253, more commonly known as Senate Bill [SB] 253) and Climate-Related Financial Risk Act (Cal

CAQ Issues Discussion Document on Monitoring Inflation in Certain Countries

The Center for Audit Quality (CAQ) has released a May 2025 discussion document that provides “a framework for compiling inflation data to assist registrants in monitoring inflation statistics in connection with their determination of the inflationary status of countries in which they have operations.”

SEC Updates C&DIs on Beneficial Ownership Reporting

The staff in the SEC’s Division of Corporation Finance (the “Division”) has updated its compliance and disclosure interpretations (C&DIs) related to Exchange Act Sections 13(d) and 13(g) as well as Regulation 13D-G, which address beneficial ownership reporting.

Technology Spotlight — Accounting Considerations Related to Adtech Entities’ Revenue Arrangements (July 11, 2025)

This publication highlights considerations for entities in the advertising technology (“adtech”) industry related to their accounting for revenue from arrangements involving the buying and selling of ad space in real time (“programmatic advertising”). It explains how programmatic advertising transactions are executed, describes the roles and responsibilities of key players in the programmatic adve

PCAOB Releases Publication on Engagement Acceptance

The PCAOB has released a publication on acceptance of audit engagements as part of its Audit Focus series.

Audit Committee Brief — July 2025

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

Go to Recent Updates

PCC Holds June 26–27 Meeting

The FASB’s Private Company Council (PCC) held a two-day meeting on June 26–27, 2025.

California Air Resources Board Releases FAQs on California Climate Disclosure Regulations

The California Air Resources Board (CARB) has released a Frequently Asked Questions (FAQ) document to help companies navigate and plan for California’s Corporate Greenhouse Gas (GHG) Reporting Program established by the Climate Corporate Data Accountability Act (California Health and Safety Code Section 38253, more commonly known as Senate Bill [SB] 253) and Climate-Related Financial Risk Act (Cal

CAQ Issues Discussion Document on Monitoring Inflation in Certain Countries

The Center for Audit Quality (CAQ) has released a May 2025 discussion document that provides “a framework for compiling inflation data to assist registrants in monitoring inflation statistics in connection with their determination of the inflationary status of countries in which they have operations.”

SEC Updates C&DIs on Beneficial Ownership Reporting

The staff in the SEC’s Division of Corporation Finance (the “Division”) has updated its compliance and disclosure interpretations (C&DIs) related to Exchange Act Sections 13(d) and 13(g) as well as Regulation 13D-G, which address beneficial ownership reporting.

PCAOB Releases Publication on Engagement Acceptance

The PCAOB has released a publication on acceptance of audit engagements as part of its Audit Focus series.

FASAC Holds June 5 Meeting

The FASB has posted to its Web site a recap of the June 5, 2025, meeting of the Financial Accounting Standards Advisory Council (FASAC).

SEC Updates Financial Reporting Manual

The staff in the SEC’s Division of Corporation Finance has released revisions to its Financial Reporting Manual (FRM), effective as of June 30, 2025.

“One Big Beautiful Bill Act” Signed Into Law

On July 4, 2025, President Trump signed into law a budget and reconciliation package known as the “One Big Beautiful Bill Act” (OBBBA).