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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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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)

Heads Up — Accounting Considerations Related to the Supreme Court’s Ruling on Tariffs (February 27, 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 — Highlights of the 2025 AICPA & CIMA Conference on Current SEC and PCAOB Developments (December 12, 2025)

Roadmap: Income Taxes (December 2025)

New SEC Rules, Reports, and Studies — Interpretive Release, Application of the Federal Securities Laws to Certain Types of Crypto Assets and Certain Transactions Involving Crypto Assets (33-11412)

The SEC has issued an interpretation regarding the application of the federal securities laws to certain types of crypto assets and certain transactions involving crypto assets.

SEC and CFTC Issue Interpretive Release on Crypto Assets

The SEC, in conjunction with the Commodity Futures Trading Commission (CFTC), has issued an interpretive release to clarify “how the federal securities laws apply to certain crypto assets and transactions involving crypto assets.”

EITF Snapshot — March 2026

This EITF Snapshot summarizes the March 12, 2026, meeting of the Emerging Issues Task Force. At this meeting, the Task Force discussed one Issue, “Mortgage Servicing Rights — Recapture.”

SEC Approves 2026 FASB Taxonomies

The FASB has announced that the SEC has approved the Board’s 2026 updates to the FASB taxonomies.

SEC Releases Proposed Rule on Certain Information Gathering and Review Requirements for Broker-Dealers

The SEC has released a proposed rule that would amend Rule 15c2-11 of the Securities Exchange Act of 1934, which “sets out certain information gathering and review requirements for broker-dealers that publish quotations for, or maintain a continuous quoted market in, securities in the over-the-counter (OTC) market.”

New SEC Rules, Reports, and Studies — Adoption of Updated EDGAR Filer Manual (33-11411)

The SEC has adopted updates to the EDGAR Filer Manual.

PCC Publishes Annual Report for 2025

The Private Company Council (PCC) has published its annual report for 2025.

March 12, 2026, EITF Meeting Summary

This meeting summary gives an overview of the EITF’s March 12, 2026, meeting.

Go to Recent Updates

SEC Approves 2026 FASB Taxonomies

The FASB has announced that the SEC has approved the Board’s 2026 updates to the FASB taxonomies.

SEC Releases Proposed Rule on Certain Information Gathering and Review Requirements for Broker-Dealers

The SEC has released a proposed rule that would amend Rule 15c2-11 of the Securities Exchange Act of 1934, which “sets out certain information gathering and review requirements for broker-dealers that publish quotations for, or maintain a continuous quoted market in, securities in the over-the-counter (OTC) market.”

PCC Publishes Annual Report for 2025

The Private Company Council (PCC) has published its annual report for 2025.

EITF Holds March 12 Meeting

At its March 12, 2026, meeting, the EITF suggested that the FASB add to its technical agenda a project clarifying how recapture should be considered in the accounting for mortgage servicing rights (MSRs).

SEC and CFTC Announce Memorandum of Understanding

The SEC and Commodity Futures Trading Corporation (CFTC) have announced that they have entered into a Memorandum of Understanding (MoU).

SEC Releases FAQs Related to Holding Foreign Insiders Accountable Act

The staff in the SEC’s Division of Corporation Finance has released FAQs related to implementing the Holding Foreign Insiders Accountable (HFIA) Act.

SEC Updates Compliance and Disclosure Interpretations

The SEC has updated its compliance and disclosure interpretations.

FASB Proposes Taxonomy Improvements Related to ASU on Government Grants

The FASB staff has proposed improvements to its Development GAAP Taxonomy to reflect elements related to Accounting Standards Update 2025-10, Government Grants (Topic 832): Accounting for Government Grants Received by Business Entities.