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 General Principles Presentation Assets Liabilities Equity Revenue Expenses Broad Transactions 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

LIFO Issues Paper

US GAAP SEC Government

Professional Standards Technical Practice Aids Trust Services Principles, Criteria, and Illustrations Principles and Criteria for XBRL-Formatted Information New Technical Practice Aids 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 Recent PCAOB Standards and Related Rules PCAOB Material — Supplement

Other Publications, Press Releases, and Reports

AICPA PCAOB Other

Deloitte Publications

Accounting for Income Taxes Accounting Roundup Newsletter Accounting Spotlight Newsletter Audit & Assurance Update Newsletter Audit Committee Brief Newsletter CFO Insights Newsletter CFO Signals Survey COVID-19 Resources Dbriefs Financial Reporting Presentations Deloitte Accounting Journal Deloitte Comment Letters EITF Snapshot Newsletter Financial Reporting Alerts Financial Reporting Checklists Heads Up Newsletter Industry Publications Key Dates TRG Snapshot Newsletter Other Publications Additional Deloitte Guidance

Business Combinations Business Combinations — SEC Reporting Considerations Carve-Out Transactions Comparing IFRS Standards and U.S. GAAP Consolidation — Identifying a Controlling Financial Interest Contingencies and Loss Recoveries Contracts on an Entity's Own Equity Convertible Debt Current Expected Credit Losses Disposals of Long-Lived Assets and Discontinued Operations 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 Foreign Currency Transactions and Translations Income Taxes Initial Public Offerings Leases Multiple-Element Arrangements — A Roadmap to Applying the Revenue Recognition Guidance in ASU 2009-13 Noncontrolling Interests Non-GAAP Financial Measures Qualitative Goodwill Impairment Assessment — A Roadmap to Applying the Guidance in ASU 2011-08 Revenue Recognition SEC Comment Letter Considerations, Including Industry Insights Segment Reporting Share-Based Payment Awards (2019)Share-Based Payment Awards (2015)Software Revenue Recognition — A Roadmap to Applying ASC 985-605 Statement of Cash Flows Roadmaps Currently Available Only as a PDF Q&A to Roadmap Quick Reference Guide

Deloitte Publications

Recent News All News

Deloitte FASB GASB SEC AICPA

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

Deloitte Publications

Additional Deloitte Guidance

A Roadmap to SEC Comment Letter Considerations, Including Industry Insights

...

Preface

You must log in to view this content and have a subscription package that includes this content.

Required subscriptions

US GAAP

Deloitte
Accounting Research Tool

Copyright © 2020 Deloitte Development LLC. All rights reserved.