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Welcome to the Deloitte Accounting Research Tool

The Deloitte Accounting Research Tool (DART) is a comprehensive web-based library of accounting and financial disclosure literature.
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January 17, 2020
Accounting Standards Update No. 2020-01
The amendments in this Update clarify the interaction of the accounting for equity securities under Topic 321 and investments under the equity method ...
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January 17, 2020
SEC Posts Drafts of EDGAR Filer Manual for Upcoming EDGAR Release
The SEC has issued drafts of Volume I, II, and certain technical specifications related to its Electronic Data Gathering, Analysis, and Retrieval System (EDGAR) Filer Manual for upcoming EDGAR Release 20.1.
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January 16, 2020
SEC Commissioner to Step Down
January 16, 2020 SEC Chairman Jim Clayton has announced that SEC Commissioner Robert J. Jackson Jr. is leaving the SEC to take a teaching position at New York University School of Law. Mr. Jackson served as SEC commissioner since January 2018. Although his term as commissioner expired on June 5, 2019, he continued to serve in this capacity (SEC commissioners are permitted to stay on for up to 18 m...
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January 16, 2020
FASB Clarifies the Interactions Between the Accounting for Equity Securities, Equity Method Investments, and Certain Derivative Instruments
January 16, 2020 The FASB has issued Accounting Standards Update (ASU) No. 2020-01, Clarifying the Interactions Between Topic 321, Topic 323, and Topic 815, in response to the EITF’s consensus on Issue 19-A. The ASU makes improvements related to the following two topics: Accounting for certain equity securities when the equity method of accounting is applied or discontinued — The ASU clarifies tha...
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January 14, 2020
SEC Issues FAQs on Regulation Best Interest
The staff of the SEC’s Division of Trading and Markets has issued “Frequently Asked Questions on Regulation Best Interest.”
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January 9, 2020
Maintenance Updates 2020
Maintenance Updates provide nonsubstantive corrections to the Codification, such as editorial corrections, various types of link-related changes, and ...
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January 9, 2020
Maintenance Updates 2019
Maintenance Updates provide nonsubstantive corrections to the Codification, such as editorial corrections, various types of link-related changes, and ...
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January 9, 2020
CFO Signals Newsletter — Q4 2019 Executive Summary
How do you regard the status of the North American, European, and Chinese economies? Perceptions of North America leveled off, with 69% of CFOs rating current conditions as good (68% last quarter), and 23% expecting better conditions in a year (up from 15%). Perceptions of Europe rose, but only to 7% and 6%; China fell to 18% and 11%. What is your perception of the capital markets? Eighty-...
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January 17, 2020
SEC Posts Drafts of EDGAR Filer Manual for Upcoming EDGAR Release
The SEC has issued drafts of Volume I, II, and certain technical specifications related to its Electronic Data Gathering, Analysis, and Retrieval System (EDGAR) Filer Manual for upcoming EDGAR Release 20.1.
Read more
 
January 16, 2020
SEC Commissioner to Step Down
January 16, 2020 SEC Chairman Jim Clayton has announced that SEC Commissioner Robert J. Jackson Jr. is leaving the SEC to take a teaching position at New York University School of Law. Mr. Jackson served as SEC commissioner since January 2018. Although his term as commissioner expired on June 5, 2019, he continued to serve in this capacity (SEC commissioners are permitted to stay on for up to 18 m...
Read more
 
January 16, 2020
FASB Clarifies the Interactions Between the Accounting for Equity Securities, Equity Method Investments, and Certain Derivative Instruments
January 16, 2020 The FASB has issued Accounting Standards Update (ASU) No. 2020-01, Clarifying the Interactions Between Topic 321, Topic 323, and Topic 815, in response to the EITF’s consensus on Issue 19-A. The ASU makes improvements related to the following two topics: Accounting for certain equity securities when the equity method of accounting is applied or discontinued — The ASU clarifies tha...
Read more
 
January 14, 2020
SEC Issues FAQs on Regulation Best Interest
The staff of the SEC’s Division of Trading and Markets has issued “Frequently Asked Questions on Regulation Best Interest.”
Read more
 
January 8, 2020
SEC Publishes Examination Priorities for 2020
The SEC’s Office of Compliance Inspections and Examinations (OCIE) has published its examination priorities for 2020.
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January 7, 2020
Joel Black Named Next GASB Chairman
The Financial Accounting Foundation (FAF) has announced that Joel M. Black will succeed David A. Vaudt as thenext chairman of the GASB.
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January 3, 2020
CAQ Releases Highlights of September 2019 Joint Meeting With the SEC Staff
The Center for Audit Quality (CAQ) has published highlights of the September 24, 2019, CAQ SEC Regulations Committee joint meeting with the SEC staff.
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January 2, 2020
SEC Issues Statement on Audit Committee Roles and Responsibilities
In a recent public statement, SEC Chairman Jay Clayton, Chief Accountant Sagar Teotia, and Director of Corporation Finance William Hinman outlined key considerations for audit committees related to their role in financial reporting and oversight responsibilities.
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