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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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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)

SEC Chairman Releases Statement on Passage of GENIUS Act

SEC Chairman Paul Atkins has released a statement on the Guiding and Establishing National Innovation for U.S. Stablecoins (GENIUS) Act, which was recently passed by the House of Representatives (it had already cleared the Senate on June 17, 2025).

Accounting for Income Taxes — Quarterly Hot Topics: July 2025

This issue discusses significant tax developments related to updated federal, multistate, and international regulations.

How CFOs Can Realize Value From an ERP Implementation (July 2025)

This issue explores the transformation goals finance leaders can establish to achieve measurable and meaningful ERP implementation results.

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.

Go to Recent Updates

SEC Chairman Releases Statement on Passage of GENIUS Act

SEC Chairman Paul Atkins has released a statement on the Guiding and Establishing National Innovation for U.S. Stablecoins (GENIUS) Act, which was recently passed by the House of Representatives (it had already cleared the Senate on June 17, 2025).

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.