Deloitte Accounting Research Tool
Put a wealth of information at your fingertips
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:
- Is intuitive.
- Lets you control what you see.
- Gives you fast access to materials you refer to frequently, including your saved comments and highlighting.
- 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
License prices for annual subscriptions to DART’s premium content, which includes the option to receive Technically Speaking — a weekly publication about updates to DART — are as follows:
|Cost Per License|
|Number of licenses*||US GAAP||IFRS||GASB|
|* Equals the number of people who can have simultaneous access to the premium content on DART. A group may contain an unlimited amount of users; however, the number of users who are able to access the premium content on DART simultaneously will be limited to the total number of licenses the company purchases.|