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 from the FASB, EITF, AICPA, PCAOB, and SEC. It also includes Deloitte’s own accounting manuals and guidance.
Read more
February 3, 2023
FASB Holds February 1 Meeting
At its February 1, 2023, meeting, the FASB discussed its projects on accounting for and disclosure of crypto assets and improvements to hedge accounting under ASC 815.
Read more
 
February 2, 2023
CAQ Alert #2023-01, Updates to SEC Non-GAAP Financial Measures Compliance and Disclosure Interpretations (C&DIs)
This CAQ Alert provides an overview of the SEC’s Division of Corporation Finance update to Non-GAAP Financial Measures compliance and disclosure interpretations (C&DI) updates as well as a detailed comparison of the previous and new C&DIs.
Read more
 
February 1, 2023
Financial Reporting Alert 23-1, Emerging ASC 740 Issue Related to OECD Pillar Two (February 1, 2023)
This Financial Reporting Alert discusses ASC 740 accounting considerations related to tax laws that conform to the “Pillar Two” rules developed by the Organisation for Economic Co-operation and Development (OECD), which include establishing a global minimum corporate tax rate of 15 percent.
Read more
 
February 1, 2023
Audit Committee Brief Newsletter — February 2023
The Audit Committee Brief focuses on the timely coverage of issues and insights important to audit committees.
Read more
 
January 31, 2023
SEC Issues Proposal on Ethics Rules for SEC Members and Employees
The SEC and the Office of Government Ethics (OGE) have jointly issued a proposed rule, “Supplemental Standards of Ethical Conduct for Members and Employees of the Securities and Exchange Commission.”
Read more
 
January 31, 2023
SEC Staff Updates Financial Reporting Manual
The SEC’s Division of Corporation Finance (the “Division”) has published an update to its Financial Reporting Manual (FRM).
Read more
 
January 30, 2023
FAF Announces Free Online Access to FASB Codification and Government Research System
The Financial Accounting Foundation (FAF) has announced that it will provide free online access to the FASB Accounting Standards Codification and the Governmental Accounting Research System in an effort to “make financial accounting standards even more widely accessible to stakeholders and the public.” The changes are expected to be implemented in the spring.
Read more
 
January 30, 2023
SEC Staff Updates C&DIs on Exchange Act Rules and Forms
The staff in the SEC’s Division of Corporation Finance has added four questions to its compliance and disclosure interpretations (C&DIs) on the Exchange Act rules (as part of Section 121H) as well as various questions to its C&DIs on the Exchange Act forms.
Read more
 
Go to Recent Updates
February 3, 2023
FASB Holds February 1 Meeting
At its February 1, 2023, meeting, the FASB discussed its projects on accounting for and disclosure of crypto assets and improvements to hedge accounting under ASC 815.
Read more
 
January 31, 2023
SEC Issues Proposal on Ethics Rules for SEC Members and Employees
The SEC and the Office of Government Ethics (OGE) have jointly issued a proposed rule, “Supplemental Standards of Ethical Conduct for Members and Employees of the Securities and Exchange Commission.”
Read more
 
January 31, 2023
SEC Staff Updates Financial Reporting Manual
The SEC’s Division of Corporation Finance (the “Division”) has published an update to its Financial Reporting Manual (FRM).
Read more
 
January 30, 2023
FAF Announces Free Online Access to FASB Codification and Government Research System
The Financial Accounting Foundation (FAF) has announced that it will provide free online access to the FASB Accounting Standards Codification and the Governmental Accounting Research System in an effort to “make financial accounting standards even more widely accessible to stakeholders and the public.” The changes are expected to be implemented in the spring.
Read more
 
January 30, 2023
SEC Staff Updates C&DIs on Exchange Act Rules and Forms
The staff in the SEC’s Division of Corporation Finance has added four questions to its compliance and disclosure interpretations (C&DIs) on the Exchange Act rules (as part of Section 121H) as well as various questions to its C&DIs on the Exchange Act forms.
Read more
 
January 26, 2023
SEC Reproposes Rule to Prohibit Conflicts of Interest in Certain Securitizations
The SEC has issued a reproposed rule, “Prohibition Against Conflicts of Interest in Certain Securitizations” (the original proposal was released in September 2011).
Read more
 
January 20, 2023
FASB Holds January 18 Meeting
At its January 18, 2023, meeting, the FASB discussed its projects on accounting for and disclosure of software costs and EITF Issue No. 21-A, “Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method.”
Read more
 
January 18, 2023
CAQ and Deloitte Issue Report on Audit Committee Practices
In collaboration with Deloitte’s Center for Board Effectiveness, the Center for Audit Quality (CAQ) has issued Audit Committee Practices Report: Priorities and Committee Composition. The report is intended to provide “insight into shifting priorities as well as trends and practices related to audit committee composition.”
Read more
 
Go to News