Previously, the content to regulatory and accounting matters was published on iasplus.com where you could also find US related content. Deloitte has recently concentrated all US related content to a new research tool called DART
DART is a comprehensive online library of accounting and financial disclosure literature which is updated every business day, DART contains material from the FASB, EITF, AICPA, PCAOB, and SEC, in addition to Deloitte’s own accounting manuals and other interpretive guidance and publication.
The tool is very intuitive and provides fast access to materials you may frequently refer to including your saved comments and highlighting. You can use it from your tablets or other mobile devices.
Try DART and learn how it works.
DART offers free and premium access
With free access you may find Popular Deloitte publications, such as the Roadmap series, Accounting Roundup, Heads Up, EITF Snapshot, and Deloitte’s U.S. GAAP accounting and disclosure checklist tool. You will also find certain FASB literature, including exposure drafts, SEC rules and regulations and Financial Reporting Manual.
Premium (paid) content includes 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. Premium users can also access 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, AICPA professional standards and technical practice aids, and GASB standards.
Should you want to discuss a regulatory and accounting topic and cannot find the answer within published materials or you require a tailored response for your situation, reach out to us and we will find the right specialist for you.