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Deloitte Accounting Research Tool Clear Search Menu Quick Links Accounting Auditing Publications News Help Log in / Subscribe Account Log in Subscribe US Standards iGAAP GAAP in the UK US Standards Log in / Subscribe US Standards Accounting Auditing Publications News Help Accounting Codification Notice to Constituents General Principles Presentation Assets Liabilities Equity Revenue Expenses Broad Transactions Industry Master Glossary Accounting Standards Updates Proposed Accounting Standards Updates Maintenance Updates Other Exposure Documents Pre-Codification Standards FASB FASB Accounting Standards Codification Manual Find the GAAP Tool FASB Literature SEC SEC Rules & Regulations (Title 17 — Commodity and Securities Exchanges) SEC Reporting Interpretations Manual SEC Staff Bulletins SEC Forms New SEC Rules, Reports, and Studies EDGAR Filer Manual SEC Financial Reporting Manual SEC Material — Supplement Government GASB Pronouncements Other LIFO Issues Paper Archive US GAAP SEC Government Auditing AICPA Professional Standards Technical Practice Aids Trust Services Principles, Criteria, and Illustrations Principles and Criteria for XBRL-Formatted Information New Technical Practice Aids Audit and Accounting Guides & Audit Risk Alerts Accounting Trends and Techniques Practice Aids New SASs, SSAEs, and SSARSs AICPA Issues Papers PCAOB PCAOB Standards and Related Rules Recent PCAOB Standards and Related Rules PCAOB Material — Supplement Other Other Publications, Press Releases, and Reports Archive AICPA PCAOB Other Publications Deloitte Publications Accounting for Income Taxes Accounting Roundup Newsletter Accounting Spotlight Newsletter Audit & Assurance Update Newsletter Audit Committee Brief Newsletter CFO Insights Newsletter CFO Signals Survey Dbriefs Financial Reporting Presentations Deloitte Accounting Journal Deloitte Comment Letters EITF Snapshot Newsletter Financial Reporting Alerts Financial Reporting Checklists Heads Up Newsletter Industry Publications Key Dates TRG Snapshot Newsletter Other Publications Additional Deloitte Guidance Roadmap Series Business Combinations Business Combinations — SEC Reporting Considerations Carve-Out Transactions Comparing IFRS Standards and U.S. GAAP Consolidation — Identifying a Controlling Financial Interest Contingencies and Loss Recoveries Contracts on an Entity's Own Equity Convertible Debt Credit Losses Disposals of Long-Lived Assets and Discontinued Operations Distinguishing Liabilities From Equity Earnings per Share Environmental Obligations and Asset Retirement Obligations Equity Method Investments and Joint Ventures Equity Method Investees — SEC Reporting Considerations Fair Value Measurements and Disclosures Foreign Currency Transactions and Translations Income Taxes Initial Public Offerings New Leasing Standard Multiple-Element Arrangements — A Roadmap to Applying the Revenue Recognition Guidance in ASU 2009-13 Noncontrolling Interests Non-GAAP Financial Measures Qualitative Goodwill Impairment Assessment — A Roadmap to Applying the Guidance in ASU 2011-08 New Revenue Recognition Standard SEC Comment Letter Considerations, Including Industry Insights Segment Reporting Share-Based Payment Awards (2019) Share-Based Payment Awards (2015) Software Revenue Recognition — A Roadmap to Applying ASC 985-605 Statement of Cash Flows Roadmaps Currently Available Only as a PDF Q&A to Roadmap Quick Reference Guide Archive Deloitte Publications News Financial News Recent News All News Quick Filters Deloitte FASB GASB SEC AICPA Help DART Help Welcome to the Deloitte Accounting Research Tool (DART)! What's New on DART? Key Features DART Pricing FAQs Search Tips Cookies Notice DART pending content manager is OFF Home 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. Read more Quick Links Roadmaps US GAAP SEC Key Dates Recent Deloitte Publications Featured content Heads Up — SEC Proposes Rule to Modernize MD&A and Related Financial Disclosure Requirements (February 10, 2020) Heads Up — Hindsight Is 2020: Reminders About ASC 842 Disclosure Requirements and a Look at Related SEC Feedback in Year 1 (January 7, 2020) Heads Up — Keep It Simple: FASB Issues ASU on Income Taxes (December 19, 2019) Quarterly Accounting Roundup — Year in Review — 2019 Heads Up — Highlights of the 2019 AICPA Conference on Current SEC and PCAOB Developments (December 15, 2019) Financial Reporting Implications of the Tax Cuts and Jobs Act of 2017 Find the GAAP Find the IFRS Content Recent Updates February 17, 2020 SEC Issues Proposal on Market Data Infrastructure The SEC has issued a proposed rule, "Market Data Infrastructure." Read more February 13, 2020 Highlights of the FASB’s February 12 meeting At its February 12, 2020, meeting, the FASB discussed its project on income tax disclosure requirements and endorsed a Private Company Council (PCC) consensus. Read more February 11, 2020 Proposed ASU 2020-100 - NFP Entities (Topic 958) The amendments in this proposed Update would improve generally accepted accounting principles (GAAP) by increasing the transparency of contributed non... Read more February 11, 2020 AICPA Issues SSARS on Materiality The AICPA’s Accounting and Review Services Committee has issued Statement on Standards for Accounting and Review Services (SSARS) No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions. Read more February 10, 2020 Heads Up — SEC Proposes Rule to Modernize MD&A and Related Financial Disclosure Requirements (February 10, 2020) This issue discusses the SEC’s recently issued proposed rule Management’s Discussion and Analysis, Selected Financial Data, and Supplementary Financial Information, which would modernize Management’s Discussion and Analysis (MD&A) and certain financial disclosure requirements in SEC Regulation S-K. Read more February 10, 2020 FASB Issues Proposed ASU on Not-for-Profit Entities’ Presentation of and Disclosures About Contributed Nonfinancial Assets The FASB has issued a proposed Accounting Standards Update (ASU), "Presentation and Disclosures by Not-for-Profit Entities for Contributed Nonfinancial Assets." Read more February 8, 2020 Accounting Standards Update No. 2020-02 This Accounting Standards Update adds an SEC paragraph pursuant to the issuance of SEC Staff Accounting Bulletin No. 119, which adds Topic 6M on Accou... Read more February 6, 2020 FASB Issues ASU to Align Certain SEC Requirements With Codification Guidance The FASB has issued an Accounting Standards Update (ASU), "Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 119 and Update to SEC Section on Effective Date Related to Accounting Standards Update No. 2016-02, Leases (Topic 842)." Read more Load more Go to Recent Updates News February 17, 2020 SEC Issues Proposal on Market Data Infrastructure The SEC has issued a proposed rule, "Market Data Infrastructure." Read more February 13, 2020 Highlights of the FASB’s February 12 meeting At its February 12, 2020, meeting, the FASB discussed its project on income tax disclosure requirements and endorsed a Private Company Council (PCC) consensus. Read more February 11, 2020 AICPA Issues SSARS on Materiality The AICPA’s Accounting and Review Services Committee has issued Statement on Standards for Accounting and Review Services (SSARS) No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions. Read more February 10, 2020 FASB Issues Proposed ASU on Not-for-Profit Entities’ Presentation of and Disclosures About Contributed Nonfinancial Assets The FASB has issued a proposed Accounting Standards Update (ASU), "Presentation and Disclosures by Not-for-Profit Entities for Contributed Nonfinancial Assets." Read more February 6, 2020 FASB Issues ASU to Align Certain SEC Requireme...