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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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Technology Spotlight — Accounting for Outcome-Based Pricing in an Agentic AI Software Product (June 4, 2026)

Insurance Spotlight — NAIC Accounting Update: 2026 Spring National Meeting (June 2, 2026)

Heads Up — SEC Proposes to Overhaul the Public-Company Reporting Framework and Reform Registered Offerings (May 26, 2026)

Heads Up — FASB Issues Guidance on the Accounting for Environmental Credit Programs (May 19, 2026)

Heads Up — SEC Proposes Optional Semiannual Reporting for Public Companies in Lieu of Quarterly Reporting (May 8, 2026)

Heads Up — FASB Issues Guidance on Measurement of Paid-in-Kind Dividends on Equity-Classified Preferred Stock (April 24, 2026)

Financial Reporting Spotlight — Disclosure Trends From the 2025 Reporting Season (April 2026)

Financial Reporting Alert 26-1, Financial Reporting Considerations Arising From the Conflict in the Middle East (April 3, 2026)

Heads Up — COSO Releases Publication on Internal Controls Related to Generative AI (April 3, 2026)

Technology Spotlight — Accounting for Outcome-Based Pricing in an Agentic AI Software Product (June 4, 2026)

This Technology Spotlight highlights considerations related to accounting for revenue from software as a service (SaaS) offerings with agentic artificial intelligence (AI) agents. The publication provides a brief overview of AI agents as well as a discussion of agentic AI pricing, including outcome-based pricing.

FASB Holds June 3 Meeting

At its June 3, 2026, meeting, the FASB continued deliberating its project on the indexation guidance in ASC 815-40.

Audit Committee Brief — June 2026

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

Insurance Spotlight — NAIC Accounting Update: 2026 Spring National Meeting (June 2, 2026)

This Insurance Spotlight discusses activities performed at the National Association of Insurance Commissioners (NAIC) 2026 Spring National Meeting by the Statutory Accounting Principles (E) Working Group (SAPWG) in connection with the development of statutory accounting guidance for insurers on (1) asset liability management (ALM) derivatives, (2) the interest maintenance reserve (IMR), (3) commit

SEC Announces Investor Advisory Committee Appointments

The SEC has announced that it has appointed four new members to its Investor Advisory Committee, a body tasked with advising “the Commission on regulatory priorities and initiatives to protect investors and promote the integrity of the U.S. securities markets.”

SEC Requests Comments on Draft Strategic Plan

The SEC has released for public comment its draft strategic plan for 2026–2030.

FAF Announces PCC Reappointments

The Financial Accounting Foundation’s (FAF’s) board of trustees has announced that Jere Shawer has been reappointed as chairman of the Private Company Council (PCC) and that David Finkelstein, Bradley Hendricks, and David Hoagland have been reappointed as PCC members.

FASB Holds May 27 Meeting

At its May 27, 2026, meeting, the FASB continued deliberating its project on the accounting for commodities. The Board also decided to add to its technical agenda projects on (1) the measurement of mortgage servicing rights and (2) subjective acceleration clauses.

Go to Recent Updates

SEC Announces Investor Advisory Committee Appointments

The SEC has announced that it has appointed four new members to its Investor Advisory Committee, a body tasked with advising “the Commission on regulatory priorities and initiatives to protect investors and promote the integrity of the U.S. securities markets.”

SEC Requests Comments on Draft Strategic Plan

The SEC has released for public comment its draft strategic plan for 2026–2030.

FAF Announces PCC Reappointments

The Financial Accounting Foundation’s (FAF’s) board of trustees has announced that Jere Shawer has been reappointed as chairman of the Private Company Council (PCC) and that David Finkelstein, Bradley Hendricks, and David Hoagland have been reappointed as PCC members.

FASB Holds May 27 Meeting

At its May 27, 2026, meeting, the FASB continued deliberating its project on the accounting for commodities. The Board also decided to add to its technical agenda projects on (1) the measurement of mortgage servicing rights and (2) subjective acceleration clauses.

PCAOB Announces Formation of Inspections Modernization Council

The PCAOB has announced the formation of the Inspections Modernization Council, a “new advisory body” tasked with sharing its knowledge and perspectives on the Board’s inspections program, including recommendations for how to modernize the program.

SEC Proposes Rescission of Climate Disclosure Rule

The SEC has released a proposal that would rescind its March 2024 final rule on climate disclosures. The final rule would have mandated “highly specific and granular disclosure from virtually all public companies about climate-related matters such as greenhouse gas emissions, management of climate-related risks, and the financial statement effects of severe weather events.”

SEC and NFA Announce Memorandum of Understanding

The SEC and National Futures Association (NFA) have announced that they have entered into a Memorandum of Understanding (MoU).

SEC Proposes Enhancements to Registered Offering Framework and Reporting Requirements for Public Companies

The SEC has issued a pair of proposed rules as part of its efforts to modernize its regulatory framework for public companies.