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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.

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Financial Reporting Alert — 23-4, Financial Reporting and Accounting Considerations Related to the Current Commercial Real Estate Macroeconomic Environment (May 22, 2023)

Roadmap: Derivatives (May 2023)

Roadmap: Transfers and Servicing of Financial Assets (May 2023)

Heads Up — FASB Proposes Clarifications to Scope Guidance on Profits Interest Awards (May 12, 2023)

Accounting Spotlight — Accounting and Reporting Considerations for Environmental Credits (October 7, 2022; Updated May 11, 2023)

Heads Up — FASB Authorizes Staff to Draft Final Standard on Joint Venture Formations (May 11, 2023)

Heads Up — FASB Votes to Issue Exposure Draft on Enhancing the Disaggregation of Expenses in the Footnotes to Public Business Entities’ Income Statements (May 1, 2023)

Now Available! — DART Mobile App

Heads Up — Frequently Asked Questions About the Stock Buyback Tax Under the Inflation Reduction Act of 2022 (April 27, 2023)

ESG Spotlight — #DeloitteESGNow — Accounting Considerations Related to Sustainable Aviation Fuel (April 26, 2023)

New SEC Rules, Reports, and Studies — Technical Amendments to Commission Rules and Forms (33-11197)

The SEC has issued a final rule to make technical amendments to various rules and forms under the Securities Act of 1933, the Securities Exchange Act of 1934, and the Investment Company Act of 1940.

SEC Staff Updates C&DIs on Exchange Act Rules

The staff in the SEC’s Division of Corporation Finance has added Questions 120.26, 120.27, and 120.28 to its compliance and disclosure interpretations (C&DIs) on the Exchange Act rules.

SEC Material — Supplement — International Practices Task Force: November 9, 2022, Meeting Highlights

The November 2022 meeting highlights of the Center for Audit Quality SEC Regulations Committee and its International Practices Task Force have been released. Topics discussed included issues related to the applicability of FRM 2200.8 in a merger transaction on Form F-4, IFRS 17 implementation considerations, interim financial statement requirements for foreign business acquirees, and presentation of investment in consolidated subsidiaries in Schedule I.

SEC Material — Supplement — International Practices Task Force: May 25, 2022, Meeting Highlights

The May 2022 meeting highlights of the Center for Audit Quality SEC Regulations Committee and its International Practices Task Force have been released. Topics discussed included issues related to the applicability of FRM 2200.8 in a merger transaction on Form F-4, age of financial statements of an acquiree that is not a foreign business in the filing of a FPI, applicability of FPI’s, if financial statements of foreign target in a F-4 can be reconciled to IFRS/IASB, and observations regarding “China-related” comment letters.

GASB Adds Project on Infrastructure Assets to Its Technical Agenda

The GASB has announced that it has added to its technical agenda a project on accounting and financial reporting issues related to infrastructure assets.

CAQ Publishes Highlights of IPTF’s May and November 2022 Meetings With SEC Staff

The Center for Audit Quality (CAQ) has released highlights of the May 2022 and November 2022 meetings of its International Practices Task Force (IPTF) with the SEC staff.

Financial Reporting Alert 23-4, Financial Reporting and Accounting Considerations Related to the Current Commercial Real Estate Macroeconomic Environment (May 22, 2023)

This Financial Reporting Alert summarizes some of the challenges faced by commercial real estate entities — as well as by investors and lenders with assets backed by commercial real estate — in the current macroeconomic environment.

FASB’s Investor Advisory Committee Holds May 2023 Meeting

The FASB’s Investor Advisory Committee (IAC) met on May 11, 2023. Topics discussed at the meeting included disaggregation of income statement expenses, statement of cash flows, emerging issues and trends, accounting for and disclosure of crypto assets, and improvements to income tax disclosures.

Go to Recent Updates

SEC Staff Updates C&DIs on Exchange Act Rules

The staff in the SEC’s Division of Corporation Finance has added Questions 120.26, 120.27, and 120.28 to its compliance and disclosure interpretations (C&DIs) on the Exchange Act rules.

GASB Adds Project on Infrastructure Assets to Its Technical Agenda

The GASB has announced that it has added to its technical agenda a project on accounting and financial reporting issues related to infrastructure assets.

CAQ Publishes Highlights of IPTF’s May and November 2022 Meetings With SEC Staff

The Center for Audit Quality (CAQ) has released highlights of the May 2022 and November 2022 meetings of its International Practices Task Force (IPTF) with the SEC staff.

FASB’s Investor Advisory Committee Holds May 2023 Meeting

The FASB’s Investor Advisory Committee (IAC) met on May 11, 2023. Topics discussed at the meeting included disaggregation of income statement expenses, statement of cash flows, emerging issues and trends, accounting for and disclosure of crypto assets, and improvements to income tax disclosures.

FASB Holds May 17 Meeting

At its May 17, 2023, meeting, the FASB discussed its projects on (1) • FASB proposal on disclosure improvements related to the SEC’s release on disclosure update and simplification, (2) conceptual framework: measurement, and (3) conceptual framework: recognition and derecognition.

SEC Proposes Rule to Enhance Risk Management and Resilience of Covered Clearing Agencies

The SEC has issued a proposed rule, Covered Clearing Agency Resilience and Recovery and Wind-Down Plans, to amend certain portions of the Covered Clearing Agency Standards under the Securities Exchange Act of 1934.

FAF Appoints PCC Chair and Member

The FAF has announced the appointments of a new PCC Chair and member.

Michael Morrow Reappointed as FASAC Chair

The Financial Accounting Foundation (FAF) has announced that Michael Morrow has been reappointed as chair of the Financial Accounting Standards Advisory Council (FASAC) for a third two-year term beginning on January 1, 2024.