Welcome to the Deloitte Accounting Research Tool (DART)!
Put a wealth of information at your fingertips
The Deloitte Accounting Research Tool (DART) is a comprehensive online library of accounting and financial disclosure literature. Updated every business day, DART contains material from the FASB, EITF, AICPA, PCAOB, and SEC, in addition to Deloitte’s own accounting manuals and other interpretive guidance and publications.
Designed for ease of use, DART:
- Is intuitive.
- Lets you control what you see.
- Gives you fast access to materials you refer to frequently, including your saved comments and highlighting.
- Is optimized for tablets and other mobile devices. Preferences that you set are associated with your log-in credentials, ensuring a seamless experience on all your devices.
DART gives you quick access to:
- Free content, including:
- Popular Deloitte publications, such as the Roadmap series, Quarterly Accounting Roundup, Heads Up, and On the Radar.
- Deloitte’s U.S. GAAP accounting and disclosure checklist tool.
- Certain FASB literature and materials from meetings of the Emerging Issues Task Force.
- SEC rules and regulations (Title 17 — Commodity and Securities Exchanges), the SEC Financial Reporting Manual, and SEC staff bulletins.
- PCAOB staff guidance.
- Premium content, including:
- Deloitte’s FASB Accounting Standards Codification Manual, including the entire FASB Accounting Standards Codification, Deloitte’s integrated interpretations, and the use of Deloitte’s proprietary pending content management system.
- Deloitte’s SEC Reporting Interpretations Manual and integrated Deloitte guidance.
- Deloitte’s “Find the GAAP” tool, which maps legacy accounting standards to current U.S. GAAP.
- AICPA professional standards and technical practice aids.
- PCAOB standards and rules.
- GASB standards.
License prices for annual subscriptions to DART’s premium content are as follows:
Cost per License* | |
|---|---|
U.S. GAAP | GASB |
$1,895 | $600 |
The following discounts are available for multiple licenses:
| |
Footnotes
*
A license refers to the number of
people who can simultaneously access DART. A group
may contain an unlimited number of users; however,
the number of users who are able to access DART
simultaneously will be limited to the total number
of licenses purchased.