This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Deloitte Accounting Research Tool

The Deloitte Accounting Research Tool (DART) is a comprehensive online library of accounting and financial disclosure literature. Updated every business day, DART contains material from the FASB, EITF, AICPA, PCAOB, IASB, and SEC, in addition to Deloitte’s own accounting manuals and other interpretive guidance and publications.

Designed for ease of use, DART: DART

  • Is intuitive.
  • Lets you control what you see.
  • Gives you fast access to materials you refer to frequently.
  • Is accessible on every major operating system and Web browser.
  • Is optimized for tablets and other mobile devices. Preferences that you set are associated with your log-in credentials, ensuring a seamless experience on all your devices.

DART gives you quick access to:

    • Free content, including:
      • Deloitte’s U.S. GAAP accounting and disclosure checklist tool.
      • Certain FASB literature, including exposure drafts, materials from meetings of the Emerging Issues Task Force and Private Company Council, reports, and press releases.
      • Selected SEC and PCAOB speeches, statements, and press releases.
      • Selected AICPA literature.
      • GASB exposure drafts, reports, and news items.
      • Popular Deloitte publications, such as the Roadmap series, Accounting Roundup, Heads Up, and EITF Snapshot.
    • Premium content, including:
      • Deloitte’s FASB Accounting Standards Codification Manual, including the entire FASB Accounting Standards Codification and the use of Deloitte’s proprietary pending content management system.
      • Deloitte’s interpretations of FASB and SEC guidance, which are integrated directly into the authoritative literature. Deloitte’s “Find the GAAP” tool, which maps legacy accounting standards to current U.S. GAAP.
      • SEC rules and regulations (Title 17 — Commodity and Securities Exchanges).
      • AICPA professional standards and technical practice aids.
      • International accounting standards and literature.
      • GASB standards.

Subscription information is available on the DART Web site.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.