Perspectives

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, 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 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:
    • Popular Deloitte publications, such as the Roadmap series, Accounting Roundup, Heads Up, and EITF Snapshot.
    • 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 tentative board decisions. 
    • SEC rules and regulations (Title 17 — Commodity and Securities Exchanges), Financial Reporting Manual, and staff bulletins.
    • PCAOB staff guidance.
  • 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.
    • AICPA professional standards and technical practice aids.
    • GASB standards

License prices for annual subscriptions to DART’s premium content are as follows:

Cost Per License*
US GAAP GASB
$1,895 $600
* A license refers to the number of people who can simultaneously access DART. A group may contain an unlimited number of users; however, the number of users who are able to access DART simultaneously will be limited to the total number of licenses purchased.

The following discounts are available for multiple licenses:

  • 1st, 2nd, and 3rd license — no discount
  • 4th, 5th, and 6th license — 10% discount
  • 7th and each additional license — 20% discount

Sign up today for a free 30-day trial subscription of premium DART content. For more information about using or subscribing to DART, please send us your contact information.

 

Did you find this useful?