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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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December 16, 2025
FAF Appoints New FASAC Members
The board of trustees of the Financial Accounting Foundation (FAF) has announced that 13 new members have been appointed to the Financial Accounting Standards Advisory Council (FASAC).
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December 16, 2025
FASB Staff Releases 2026 Taxonomies
The FASB staff has released GAAP taxonomies for 2026.
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December 16, 2025
SEC’s Crypto Task Force Hosts Roundtable on Financial Surveillan
On December 15, 2025, the SEC’s Crypto Task Force hosted a roundtable to address how to preserve Americans’ privacy while protecting investors in the age of crypto assets.
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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.
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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.
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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.
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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.
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December 11, 2025
CARB Releases Draft Regulations and Announces Public Hearing
On December 9, 2025, the California Air Resources Board (CARB) released proposed regulatory text and rulemaking materials related to the Climate Corporate Data Accountability Act (SB 253) and Climate-Related Financial Risk Act (SB 261), as amended by SB 219.
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Go to Recent Updates
December 16, 2025
FAF Appoints New FASAC Members
The board of trustees of the Financial Accounting Foundation (FAF) has announced that 13 new members have been appointed to the Financial Accounting Standards Advisory Council (FASAC).
Read more
 
December 16, 2025
FASB Staff Releases 2026 Taxonomies
The FASB staff has released GAAP taxonomies for 2026.
Read more
 
December 16, 2025
SEC’s Crypto Task Force Hosts Roundtable on Financial Surveillan
On December 15, 2025, the SEC’s Crypto Task Force hosted a roundtable to address how to preserve Americans’ privacy while protecting investors in the age of crypto assets.
Read more
 
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.
Read more
 
December 11, 2025
CARB Releases Draft Regulations and Announces Public Hearing
On December 9, 2025, the California Air Resources Board (CARB) released proposed regulatory text and rulemaking materials related to the Climate Corporate Data Accountability Act (SB 253) and Climate-Related Financial Risk Act (SB 261), as amended by SB 219.
Read more
 
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.
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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.
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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.
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