The Deloitte Accounting Research Tool (“DART”) contains content provided by various member firms (or their affiliates) of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”). DTTL and each of its member firms are legally separate and independent entities.

Content is organized into the channels specified in the paragraph below. The specific channel that you are viewing is designated in the upper right-hand corner of each DART webpage.  The specific DTTL member firm or affiliate responsible for providing the content you are viewing will vary depending upon the channel you are viewing. 

All content on the 'iGAAP' and 'GAAP in the UK’ channels is provided by Deloitte LLP, the United Kingdom affiliate of Deloitte NWE LLP, a member firm of DTTL. The terms of use for the iGAAP channel can be found here, and the terms of use for the GAAP in the UK channel can be found here.

All content on the US channel is provided by a subsidiary of a US member firm of DTTL for which the terms of use can be found here.

By accessing content provided by a specific DTTL member firm or a specific affiliate of a DTTL member firm, you are agreeing to the terms of use applicable to such specific content. If you do not agree to such terms of use, then you are not authorized to use DART or to access such content.