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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 from the FASB, EITF, AICPA, PCAOB, and SEC. It also includes Deloitte’s own accounting manuals and guidance.
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September 30, 2022
Heads Up — FASB Issues ASU Requiring Enhanced Disclosures About Supplier Finance Programs (September 30, 2022)
This Heads Up discusses the FASB’s newly issued Accounting Standards Update (ASU) No. 2022-04, which requires the buyer in a supplier finance program to disclose information about the key terms of the program, outstanding confirmed amounts as of the end of the period, a rollforward of such amounts during each annual period, and a description of where in the financial statements outstanding amounts are presented.
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September 30, 2022
FASB Enhances Disclosure Requirements Related to Supplier Finance Programs
The FASB has issued Accounting Standards Update (ASU) No. 2022-04, Disclosure of Supplier Finance Program Obligations.
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September 28, 2022
Quarterly Accounting Roundup: Q3 2022 Update on Important Developments — September 28, 2022
This presentation discusses a quarterly update of accounting developments, recent positions of the FASB and SEC staffs, and other hot topics.
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September 27, 2022
FASB Seeks Nominations for Small Business Advisory Committee
The FASB is seeking nominations for candidates from small public and private companies to serve on its Small Business Advisory Committee.
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September 27, 2022
PCAOB Requests Feedback on the Application and Use of Its Interim Attestation Standards
The PCAOB has issued a request for information and comment on whether it should make updates to its interim attestation standards.
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September 26, 2022
On the Radar — Environmental Obligations and Asset Retirement Obligations (September 2022)
This publication briefly summarizes issues an entity should consider when accounting for (1) environmental obligations under ASC 410-30 and (2) asset retirement obligations under ASC 410-20.
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September 26, 2022
On the Radar — SEC Reporting Considerations for Equity Method Investees (September 2022)
This publication briefly summarizes key considerations related to SEC reporting obligations for companies that have equity method investees, including determining requirements for providing the investees’ separate financial statements and summarized financial information.
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September 26, 2022
Roadmap: Equity Method Investees — SEC Reporting Considerations (September 2022)
This Roadmap combines the SEC’s guidance on reporting for equity method investments with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format. The guidance in the 2022 edition has been completely reorganized and streamlined to enable readers to locate information more quickly and intuitively.
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Go to Recent Updates
September 30, 2022
FASB Enhances Disclosure Requirements Related to Supplier Finance Programs
The FASB has issued Accounting Standards Update (ASU) No. 2022-04, Disclosure of Supplier Finance Program Obligations.
Read more
 
September 27, 2022
FASB Seeks Nominations for Small Business Advisory Committee
The FASB is seeking nominations for candidates from small public and private companies to serve on its Small Business Advisory Committee.
Read more
 
September 27, 2022
PCAOB Requests Feedback on the Application and Use of Its Interim Attestation Standards
The PCAOB has issued a request for information and comment on whether it should make updates to its interim attestation standards.
Read more
 
September 26, 2022
FASB Not-for-Profit Advisory Committee Holds September 2022 Meeting
At its September 13, 2022, meeting, the FASB’s Not-for-Profit Advisory Committee (NAC) discussed the following topics: • Implementation of standards since the March 2022 NAC meeting; • Recent changes to the Conceptual Framework; • Updates on the FASB’s projects on accounting for and disclosure of (1) software costs and (2) crypto-assets; • Recent trends in the not-for-profit (NFP) sector and the FASB staff’s interactions with various NFP stakeholders, with a focus on financial statement users.
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September 23, 2022
FASB Holds September 21 Meeting
At its September 21, 2022, meeting, the FASB directed its staff to draft, for a vote by written ballot, a proposed Accounting Standards Update (ASU) related to amending the guidance in ASC 842, Leases, on accounting for arrangements between entities under common control.
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September 16, 2022
AICPA Releases Working Draft of Accounting and Valuation Guide on Business Combinations
The AICPA has issued a working draft of Accounting and Valuation Guide on Business Combinations.
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September 16, 2022
FASB Holds September 14 Meeting
At its September 14, 2022, meeting, the FASB made tentative decisions related to certain aspects of its project on joint venture formations and directed its staff to draft a proposed Accounting Standards Update for a vote by written ballot.
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September 14, 2022
SEC Issues Proposed Rule on Central Clearing in the U.S. Treasury Market
The SEC has issued a proposed rule that would “enhance risk management practices for central counterparties in the U.S. Treasury market and facilitate additional clearing of U.S. Treasury securities transactions.”
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