Heads Up Landing Page.xml | DART – Deloitte Accounting Research Tool

Heads Up Newsletter

Overview of important accounting and regulatory developments, such as new or proposed guidance from the FASB or SEC, that helps readers understand and prepare for the changes.

Latest Heads Up Publications

FASB Amends Guidance on Hedge Accounting (November 25, 2025)
FASB Adds to Its Technical Agenda Another Project on the Accounting for Crypto Assets (November 20, 2025)
FASB Amends the Accounting for Purchased Loans (November 13, 2025)
FASB Adds Project on Stablecoins to Technical Agenda (October 31, 2025)
FASB Proposes Guidance on Measurement of Paid-in-Kind Dividends on Equity-Classified Preferred Stock (September 30, 2025
FASB Amends Guidance on Derivatives Scope Refinements and Provides Scope Clarification for Share-Based Noncash Consideration From a Customer in a Revenue Contract (September 29, 2025)