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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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Heads Up — Highlights of the 2025 AICPA & CIMA Conference on Current SEC and PCAOB Developments (December 12, 2025)

Roadmap: Income Taxes (December 2025)

Heads Up — Summary of the 2025 AICPA & CIMA Conference on Current SEC and PCAOB Developments (December 11, 2025)

Heads Up — FASB Amends Guidance on Interim Reporting (December 8, 2025)

Heads Up — FASB Issues Guidance on the Accounting for Government Grants (December 4, 2025)

Sustainability Spotlight — California Climate Legislation Update — Status of CARB Rulemaking and Next Steps (December 4, 2025)

Heads Up — FASB Amends Guidance on Hedge Accounting (November 25, 2025)

Financial Reporting Alert 25-1, Financial Reporting Considerations Related to Pension and Other Postretirement Benefits (November 24, 2025)

Heads Up — FASB Adds to Its Technical Agenda Another Project on the Accounting for Crypto Assets (November 20, 2025)

Roadmap: Equity Method Investments and Joint Ventures (November 2025)

Roadmap: Business Combinations (November 2025)

December 12, 2025

Heads Up — Highlights of the 2025 AICPA & CIMA Conference on Current SEC and PCAOB Developments (December 12, 2025)

This Heads Up provides in-depth coverage of the 2025 AICPA & CIMA Conference on Current SEC and PCAOB Developments.

December 12, 2025

PCAOB to Discuss Budget at December 19 Open Meeting

The PCAOB has announced that it will be holding an open meeting on December 19, 2025, to discuss its budget for fiscal year 2026.

December 11, 2025

Heads Up — Summary of the 2025 AICPA & CIMA Conference on Current SEC and PCAOB Developments (December 11, 2025)

This Heads Up briefly summarizes highlights from the 2025 AICPA & CIMA Conference on Current SEC and PCAOB Developments.

December 11, 2025

On the Radar — Income Taxes (December 2025)

This publication briefly summarizes key issues and developments related to the income tax accounting guidance in ASC 740.

December 11, 2025

Roadmap: Income Taxes (December 2025)

This Roadmap provides Deloitte’s insights into and interpretations of the income tax accounting guidance in ASC 740.

December 10, 2025

Audit Committee Brief — December 2025

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

December 10, 2025

New SEC Rules, Reports, and Studies — Technical Amendments to Commission Forms (34-104349)

The SEC’s final rule, “Technical Amendments to Commission Forms,” has been issued.

December 8, 2025

Heads Up — FASB Amends Guidance on Interim Reporting (December 8, 2025)

This Heads Up discusses FASB Accounting Standards Update No. 2025-11, “Interim Reporting (Topic 270): Narrow-Scope Improvements,” which is intended to improve the navigability of the guidance in ASC 270 and clarify when it applies. Under the amendments, an entity is subject to ASC 270 if it provides “interim financial statements and notes in accordance with GAAP.”

Go to Recent Updates

December 8, 2025

SEC Releases Update to Financial Reporting Manual

The SEC’s Division of Corporation Finance has released an update (as of December 4, 2025) to its Financial Reporting Manual.

December 8, 2025

FASB Amends Guidance on Interim Reporting

The FASB has issued ASU 2025-11, Interim Reporting (Topic 270): Narrow-Scope Improvements, which is intended to improve the navigability of the guidance in ASC 270 and clarify when it applies.

December 8, 2025

CAQ Releases Fall 2025 Audit Partner Pulse Survey

The CAQ has released its audit partner pulse survey for the fall of 2025. The survey is conducted biannually to solicit the views of audit partners at “leading public company audit firms” regarding the current business climate.

December 8, 2025

CAQ Releases 2025 Audit Committee Transparency Barometer

The Center for Audit Quality (CAQ) has released its Audit Committee Transparency Barometer 2025. This publication, which has been released annually since 2014, “analyzes audit committee disclosures of companies in the S&P 1500.”

December 4, 2025

FASB Issues Guidance on the Accounting for Government Grants

The FASB has issued ASU 2025-10, Accounting for Government Grants Received by Business Entities, which adds guidance to FASB Accounting Standards Codification Topic (ASC) 832, Government Assistance, on the recognition, measurement, and presentation of government grants.

November 25, 2025

FASB Amends Guidance on Hedge Accounting

The FASB has issued ASU 2025-09, which amends certain aspects of the hedge accounting guidance in ASC 815.

November 21, 2025

European Parliament Votes on Sustainability Omnibus Package

The European Parliament has voted in favor of the European Commission’s February 2025 omnibus package of proposals that would simplify the EU’s sustainability reporting requirements, including the Corporate Sustainability Reporting Directive (CSRD), the Corporate Sustainability Due Diligence Directive, and the EU Taxonomy Regulation.

November 21, 2025

FASB Releases PIR Report on Leasing Standard

The FASB has released a postimplementation review (PIR) report on its leasing standard (ASC 842). The report notes that financial statement users are “generally satisfied” with the standard’s requirements for lessors, which “did not incur significant costs” either during the initial implementation phase or “on an ongoing basis.”