Deloitte
Accounting Research Tool

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
March 5, 2025
Need to know - March 2025 (EU Commission proposes significant reduction in sustainability and due diligence reporting requirements)
Need to know - March 2025 (EU Commission proposes significant reduction in sustainability and due diligence reporting requirements)
Read more
 
February 11, 2025
Q1 2025 ISSB Implementation Insights podcast
The Q1 2025 episode of the International Sustainability Standards Board (ISSB) Implementation Insights podcast is now available, featuring ISSB Vice-Chair Sue Lloyd, ISSB Technical Director David Bolderston and host ISSB Technical Staff Dianora Aria De Marco. In this episode, they discuss the various educational materials that support the implementation of ISSB Standards and reflect on discussions...
Read more
 
February 6, 2025
IFRS on Point - January 2025
IFRS on Point - January 2025
Read more
 
February 6, 2025
IFRS on Point - January 2025
IFRS on Point - January 2025
Read more
 
February 5, 2025
ISSB Update January 2025
This ISSB Update highlights preliminary decisions of the International Sustainability Standards Board (ISSB). Projects affected by these decisions can be found on the work plan. The ISSB's final decisions on IFRS® Sustainability Disclosure Standards are formally balloted as set out in the IFRS Foundation's Due Process Handbook. The ISSB met on 29 January 2025.
Read more
 
February 5, 2025
January 2025 IASB podcast
In this episode of the IASB podcast, IASB Chair Andreas Barckow and IASB Member Zach Gast join IASB Executive Technical Director Nili Shah to discuss highlights from the IASB meeting held on 28-29 January. They cover: Business Combinations—Disclosures, Goodwill and Impairment; Provisions—Targeted Improvements; Pollutant Pricing Mechanisms; and financial reporting in hyperinflationary economies. A ...
Read more
 
February 5, 2025
January 2025 ISSB podcast
The ISSB Update, summarising the January 2025 International Sustainability Standards Board (ISSB) meeting, is now available. You can also listen to ISSB Chair Emmanuel Faber and ISSB Vice-Chair Sue Lloyd in the latest episode of the ISSB podcast. In the podcast, Emmanuel and Sue discuss recent engagements. Emmanuel and Sue also share insights into developments from the ISSB, including: educational...
Read more
 
February 5, 2025
Need to know - February 2025 (EU Commission announces far-reaching simplification in the fields of sustainability reporting, due diligence and taxonomy)
Need to know - February 2025 (EU Commission announces far-reaching simplification in the fields of sustainability reporting, due diligence and taxonomy)
Read more
 
Go to Recent Updates