https://dart.deloitte.com/USDART/home/publications/deloitte/on-the-radar
On the Radar | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/accounting/sec/sec-material-supplement
SEC Material — Supplement | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/auditing/aicpa
AICPA | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/auditing/aicpa/new-sass-ssaes-ssarss-sqmss
New SASs, SSAEs, SSARSs, and SQMSs | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/publications/deloitte/sustainability-financial-reporting
Sustainability Reporting Resources | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/accounting/fasb/find-gaap-tool
Find the GAAP Tool | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/publications/deloitte/key-dates
Key Dates | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/auditing/other/other-publications-press-releases-reports
Other Publications, Press Releases, and Reports | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/publications/roadmap/carve-out-financial-statements
Roadmap: Carve-Out Financial Statements (September 2025) | DART – Deloitte Accounting Research Tool
This publication discusses key considerations related to preparing carve-out financial statements. Such financial statements may be required when an entity...
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https://dart.deloitte.com/USDART/home/auditing/aicpa/trust-services-principles-criteria-illustrations
Trust Services Principles, Criteria, and Illustrations | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/news/all-news
All News | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/publications/archive
Archive | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/accounting/fasb/fasb-literature
FASB Literature | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/help/dart-help-1/dart-pricing
DART Pricing | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/publications/deloitte/eitf-snapshot/2026/mar
EITF Snapshot — March 2026 | DART – Deloitte Accounting Research Tool
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...
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https://dart.deloitte.com/USDART/home/accounting/archive-1/sec
SEC | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/accounting/government/gasb-pronouncements
GASB Pronouncements | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/publications/roadmap/initial-public-offerings
Roadmap: Initial Public Offerings (September 2025) | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/accounting/government
Government | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/publications/roadmap/digital-assets
Roadmap: Digital Assets (May 2025) | DART – Deloitte Accounting Research Tool
This Roadmap provides Deloitte’s insights into the accounting for digital assets, including, but not limited to, crypto assets that are within the scope of ASC...
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https://dart.deloitte.com/USDART/home/publications/deloitte/eitf-snapshot
EITF Snapshot | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/publications/roadmap/derivatives-embedded
Roadmap: Derivatives (November 2025) | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/publications/roadmap/credit-losses-cecl
Roadmap: Current Expected Credit Losses (June 2025) | DART – Deloitte Accounting Research Tool
This Roadmap provides an overview of the accounting model for current expected credit losses (CECL) in ASC 326, including Deloitte’s insights into how to apply...
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https://dart.deloitte.com/USDART/home/help/dart-help-1/mobile-faq
DART Mobile Application | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/pdf/d7851af0-b8b3-11e6-9c30-7baac4f551d2
Key Features | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/publications/roadmap/share-based-payments
Roadmap: Share-Based Payment Awards (June 2025) | DART – Deloitte Accounting Research Tool
This Roadmap provides Deloitte’s insights into and interpretations of the guidance on share-based payment arrangements in ASC 718 related to employee and...
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https://dart.deloitte.com/USDART/home/news/all-news/2025
2025 | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/publications/roadmap/leasing
Roadmap: Leases (May 2025) | DART – Deloitte Accounting Research Tool
This Roadmap addresses the leasing guidance in ASU 2016-02 (codified in ASC 842). The body of this publication combines the requirements in ASC 842 with...
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https://dart.deloitte.com/USDART/home/publications/roadmap/noncontrolling-interests
Roadmap: Noncontrolling Interests (April 2025) | DART – Deloitte Accounting Research Tool
This Roadmap provides Deloitte’s insights into and interpretations of the guidance on noncontrolling interests, primarily that in ASC 810-10 and ASC...
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https://dart.deloitte.com/USDART/home/publications/roadmap/income-taxes
Roadmap: Income Taxes (December 2025) | DART – Deloitte Accounting Research Tool
This Roadmap provides Deloitte’s insights into and interpretations of the income tax accounting guidance in ASC 740. The 2025 edition contains updated...
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https://dart.deloitte.com/USDART/master-glossary
Master Glossary | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/publications/roadmap
Roadmap Series | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/codification
Codification | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/accounting/sec/sec-forms
SEC Forms | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/publications/deloitte/financial-reporting-alerts
Financial Reporting Alert | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/publications/deloitte/esg-spotlight
Sustainability Spotlight | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/publications/roadmap/contracts-entity-own-equity
Roadmap: Contracts on an Entity’s Own Equity (March 2025) | DART – Deloitte Accounting Research Tool
This Roadmap provides a comprehensive overview of the guidance in ASC 815-40 as well as insights into and interpretations of how to apply it in practice. ASC...
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https://dart.deloitte.com/USDART/news
Recent News | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/publications/roadmap/goodwill
Roadmap: Goodwill and Intangible Assets (September 2025) | DART – Deloitte Accounting Research Tool
This Roadmap provides an overview of the guidance in ASC 350-20 and ASC 350-30 on the subsequent accounting for goodwill and intangible assets.
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https://dart.deloitte.com/USDART/home/publications/deloitte/key-dates/key-dates
Key Dates | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/auditing/pcaob
PCAOB | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/help/dart-help-1/welcome-deloitte-accounting-research-tool-dart
Welcome to the Deloitte Accounting Research Tool (DART)! | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/accounting/sec/sec-reporting-interpretations-manual
SEC Reporting Interpretations Manual | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/pdf/f7f2cef0-0493-11ea-bcf6-77a3a6695fac
What's New on DART? | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/publications/deloitte/heads-up
Heads Up | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/pdf/b74e3cbb-2c25-49ba-832c-711dba0c93ec
May 2026 | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/auditing/pcaob/pcaob-material-supplement
PCAOB Material — Supplement | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/news/all-news/2022
2022 | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/accounting/fasb/fasb-codification/other-sources/other-exposure-documents
Other Exposure Documents | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/news/all-news/2026
2026 | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/search
Search | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/auditing
Auditing | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/auditing/archive-1
Archive | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/accounting/fasb/fasb-codification/other-sources/maintenance-updates
Maintenance Updates | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/publications
Publications | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/auditing/archive-1/aicpa
AICPA | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/auditing/archive-1/other
Other | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/publications/roadmap/segment-reporting
Roadmap: Segment Reporting (August 2025) | DART – Deloitte Accounting Research Tool
This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance in ASC 280, including the amendments made by ASU 2023-07 to...
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https://dart.deloitte.com/USDART/recent-updates
Recent updates | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/publications/roadmap/foreign-currency-transactions-translations
Roadmap: Foreign Currency Matters (April 2025) | DART – Deloitte Accounting Research Tool
This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance in ASC 830. While the guidance in ASC 830 has not changed...
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https://dart.deloitte.com/USDART/obj/vsid/426442
Privacy Statement | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/publications/deloitte
Other Publications | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/publications/roadmap/distinguishing-liabilities-from-equity
Roadmap: Distinguishing Liabilities From Equity (March 2025) | DART – Deloitte Accounting Research...
This Roadmap provides an overview of the guidance in ASC 480 as well as insights into and interpretations of how to apply it in practice. ASC 480 requires (1)...
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https://dart.deloitte.com/USDART/home/publications/deloitte/financial-reporting-spotlight
Financial Reporting Spotlight | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/auditing/aicpa/new-technical-questions-answers
New Technical Questions and Answers | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/accounting/sec
SEC | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/iGAAP/
Home | DART – Deloitte Accounting Research Tool
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https://dart.deloitte.com/USDART/home/publications/roadmap/debt
Roadmap: Issuer’s Accounting for Debt (March 2025; Updated September 2025) | DART – Deloitte...
This Roadmap discusses an entity’s accounting for and presentation and disclosure of debt obligations and commitments to obtain debt financing in the future....
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https://dart.deloitte.com/USDART/home/publications/deloitte/accounting-income-taxes
Accounting for Income Taxes | DART – Deloitte Accounting Research Tool
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https://www.deloitte.com/us/en/services/audit-assurance/services/accounting-reporting-assurance.html?icid=top_/content/websites/us/en/services/audit/services/accounting-reporting-assurance
Accounting, Controls & Reporting Advisory | Deloitte US
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https://dart.deloitte.com/USDART/home/publications/roadmap/hedge-accounting
Roadmap: Hedge Accounting (October 2025) | DART – Deloitte Accounting Research Tool
This Roadmap provides an overview of the FASB’s authoritative guidance on hedge accounting in ASC 815 as well as our insights into and interpretations of how...
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https://dart.deloitte.com/USDART/home/publications/roadmap/contingencies
Roadmap: Contingencies, Loss Recoveries, and Guarantees (April 2025) | DART – Deloitte Accounting...
This Roadmap provides Deloitte’s insights into and interpretations of the accounting guidance in ASC 450 on loss contingencies, gain contingencies, and loss...
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https://dart.deloitte.com/USDART/home/publications/archive/deloitte-publications
Deloitte Publications | DART – Deloitte Accounting Research Tool
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https://www.deloitte.com/ce/en/services/audit-assurance/services/accounting-reporting-assurance.html?icid=top_/content/websites/ce/en/services/audit-assurance/services/accounting-reporting-advisory
Accounting & Reporting Assurance | Deloitte
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https://dart.deloitte.com/USDART/home/publications/roadmap/transfers-financial-assets
Roadmap: Transfers and Servicing of Financial Assets (May 2025) | DART – Deloitte Accounting...
This Roadmap provides an overview of the FASB’s authoritative guidance, as well as our insights and interpretations, on (1) the transferor’s and transferee’s...
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