Deloitte
Accounting Research Tool

Quick Links

Accounting Auditing Publications News Help

Account

Log in Subscribe

iGAAP
GAAP in the UK
US Standards

Accounting Auditing Publications News Help

Notice to Constituents 100 | General Principles 200 | Presentation 300 | Assets 400 | Liabilities 500 | Equity 600 | Revenue 700 | Expenses 800 | Broad Transactions 900 | Industry Master Glossary Accounting Standards Updates Proposed Accounting Standards Updates Maintenance Updates Other Exposure Documents Pre-Codification Standards

FASB Accounting Standards Codification Manual Find the GAAP Tool FASB Literature

SEC Rules & Regulations (Title 17 — Commodity and Securities Exchanges)SEC Reporting Interpretations Manual SEC Staff Bulletins SEC Forms New SEC Rules, Reports, and Studies EDGAR Filer Manual SEC Financial Reporting Manual SEC Material — Supplement

GASB Pronouncements

US GAAP SEC Government

Professional Standards Technical Practice Aids Trust Services Principles, Criteria, and Illustrations Principles and Criteria for XBRL-Formatted Information New Technical Questions and Answers Audit and Accounting Guides & Audit Risk Alerts Accounting Trends and Techniques Practice Aids New SASs, SSAEs, and SSARSs AICPA Issues Papers

PCAOB Standards and Related Rules PCAOB Material — Supplement

Other Publications, Press Releases, and Reports

AICPA PCAOB Other

Other Publications

On the Radar Financial Reporting Alert Heads Up Industry Quarterly Accounting Roundup EITF Snapshot Accounting Spotlight ESG Spotlight Financial Reporting Spotlight ESG Financial Reporting Resources Spotlight Series COVID-19 Resources CFO Insights CFO Signals Survey Audit Committee Brief Accounting for Income Taxes Comment Letters Dbriefs Financial Reporting Presentations Financial Reporting Checklists Key Dates Internal Control Over Financial Reporting Additional Deloitte Guidance

Business Acquisitions — SEC Reporting Considerations Business Combinations Carve-Out Financial Statements Comparing IFRS Accounting Standards and U.S. GAAP: Bridging the Differences Consolidation — Identifying a Controlling Financial Interest Contingencies, Loss Recoveries, and Guarantees Contracts on an Entity's Own Equity Convertible Debt (Before Adoption of ASU 2020-06)Current Expected Credit Losses Debt Derivatives Distinguishing Liabilities From Equity Earnings per Share Environmental Obligations and Asset Retirement Obligations Equity Method Investments and Joint Ventures Equity Method Investees — SEC Reporting Considerations Fair Value Measurements and Disclosures (Including the Fair Value Option)Foreign Currency Matters Goodwill and Intangible Assets Greenhouse Gas Protocol Reporting Considerations Guarantees and Collateralizations — SEC Reporting Considerations Hedge Accounting Impairments and Disposals of Long-Lived Assets and Discontinued Operations Income Taxes Initial Public Offerings Leases Noncontrolling Interests Non-GAAP Financial Measures and Metrics Revenue Recognition SEC Comment Letter Considerations, Including Industry Insights Segment Reporting Share-Based Payment Awards Statement of Cash Flows Transfers and Servicing of Financial Assets Q&A to Roadmap Quick Reference Guide

Deloitte Publications

2024 2023 2022 2021 2020 2019

Deloitte FASB SEC AICPA PCAOB GASB Other

Welcome to the Deloitte Accounting Research Tool (DART)!What's New on DART?Key Features DART Pricing FAQs Search Tips DART Mobile Application Cookies Notice

FASB Literature

Pre-Codification FASB Literature

FASB Concepts Statements

CON 8: Conceptual Framework for Financial Reporting: Chapter 5, Recognition and Derecognition

Previous Section Next Section

...

FASB Concepts Statements

CON 8: Conceptual Framework for Financial Reporting: Chapter 5, Recognition and Derecognition