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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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Dbriefs Financial Reporting Webcasts Hosted by Deloitte Professionals

Heads Up — Accounting Considerations Related to the Supreme Court’s Ruling on Tariffs (February 27, 2026; Updated April 1, 2026)

Quarterly Accounting Roundup — First Quarter — 2026

EITF Snapshot — March 2026

Industry Publications — Life Sciences Industry Accounting Guide (March 2026)

Accounting Spotlight — Implementation Activities Related to Disaggregation of Income Statement Expenses (DISE) (March 13, 2026)

Insurance Spotlight — NAIC Accounting Update: 2025 Fall National Meeting (February 5, 2026)

Heads Up — European Sustainability Reporting — Omnibus Legislative Developments and Updates to European Sustainability Reporting Standards (January 14, 2026)

Accounting Spotlight — Frequently Asked Questions About ASU 2024-03 on Disaggregation of Income Statement Expenses (DISE) (December 19, 2025)

Quarterly Accounting Roundup — Year in Review — 2025

Aerospace & Defense Spotlight — Considerations Related to Identifying Contracts With Customers Under Step 1 of the ASC 606 Revenue Recognition Model (December 17, 2025)

Heads Up — Accounting Considerations Related to the Supreme Court’s Ruling on Tariffs (February 27, 2026; Updated April 1, 2026)

This Heads Up provides expanded accounting considerations related to expected refunds of tariffs levied under the International Emergency Economic Powers Act (IEEPA), potential impacts of IEEPA tariff refunds on contracts with customers, and other matters.

PCAOB Requests Feedback on Strategic Priorities

On March 31, 2026, the PCAOB held an open meeting at which it released a request for public comment on its five-year strategic plan for 2026–2030.

Audit Committee Brief — April 2026

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

FASB Staff Incorporates Proposed Taxonomy Improvements Related to Final ASU on Interim Reporting

The FASB staff has updated its Development GAAP Taxonomy for proposed taxonomy improvements related to Accounting Standards Update (ASU) No. 2025-11, Interim Reporting (Topic 270): Narrow Scope Improvements.

FASB Appoints New Members of Investor Advisory Committee

The FASB has announced that four new members have been appointed to its Investor Advisory Committee (IAC).

SEC Approves Amendment to NMS Plan Related to Consolidated Audit Trail

The SEC has released an order approving its December 17, 2025, proposed amendment to the “National Market System [NMS] Plan governing the Consolidated Audit Trail [CAT].”

AICPA Releases Proposal Related to Reporting Sustainability Information

The AICPA has released an exposure draft of a proposed Statement on Standards for Attestation Engagements (SSAE), Amendments to SSAE Nos. 18–19 and 21 to Reflect Proposed SSAE Common Concepts, Examination Engagements, Review Engagements, and Engagements to Report on Sustainability Information.

FASB Holds March 25 Meeting

The FASB held a meeting on March 25, 2026.

Go to Recent Updates

PCAOB Requests Feedback on Strategic Priorities

On March 31, 2026, the PCAOB held an open meeting at which it released a request for public comment on its five-year strategic plan for 2026–2030.

FASB Staff Incorporates Proposed Taxonomy Improvements Related to Final ASU on Interim Reporting

The FASB staff has updated its Development GAAP Taxonomy for proposed taxonomy improvements related to Accounting Standards Update (ASU) No. 2025-11, Interim Reporting (Topic 270): Narrow Scope Improvements.

FASB Appoints New Members of Investor Advisory Committee

The FASB has announced that four new members have been appointed to its Investor Advisory Committee (IAC).

SEC Approves Amendment to NMS Plan Related to Consolidated Audit Trail

The SEC has released an order approving its December 17, 2025, proposed amendment to the “National Market System [NMS] Plan governing the Consolidated Audit Trail [CAT].”

AICPA Releases Proposal Related to Reporting Sustainability Information

The AICPA has released an exposure draft of a proposed Statement on Standards for Attestation Engagements (SSAE), Amendments to SSAE Nos. 18–19 and 21 to Reflect Proposed SSAE Common Concepts, Examination Engagements, Review Engagements, and Engagements to Report on Sustainability Information.

FASB Holds March 25 Meeting

The FASB held a meeting on March 25, 2026.

California Air Resources Board Hosts Workshop to Support Development of the California Corporate Greenhouse Gas Reporting Program

On March 23, 2026, the California Air Resources Board (CARB) hosted a virtual public workshop with stakeholders to support the development of California’s corporate greenhouse gas (GHG) emissions reporting program established by the Climate Corporate Data Accountability Act, as amended by SB 219 (see Deloitte’s October 1, 2024, Heads Up for more information about SB 219).

SEC Updates Corporation Finance Interpretations (CFIs) Related to Asset-Backed Securities

The SEC’s Division of Corporation Finance (the “Division”) has updated its interpretations (CFIs) related to asset-backed securities.