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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.

Webcast: Climate resilience and climate-related scenario analysis requirements in IFRS S2

IFRS S2 Climate-related Disclosures requires an entity to disclose information about its assessment of its climate resilience and that the entity uses climate-related scenario analysis to inform that assessment. IFRS S2 requires these disclosures because climate-related risks and opportunities that affect an entity are often complex and their likelihood, magnitude and timing are uncertain. Investo...

IFRS on Point IFRS on Point March 2026 International headlines IASB publishes exposure draft of proposed amendments to the fair value option for investments in associates and joint ventures The International Accounting Standards Board (IASB) has published Exposure Draft (ED) Amendments to the Fair Value Option for Investments in Associates and Joint Ventures (Proposed amendments to IAS 28)...

February 2026 IASB podcast

In this episode of the IASB podcast, Andreas Barckow, IASB Chair, and Patrina Buchanan, IASB member, discuss highlights from the IASB meeting held on 24-25 February. They cover: Financial Instruments with Characteristics of Equity; and Provisions—Targeted Improvements. A full summary of the February 2026 IASB meeting is available in the February 2026 IASB Update. You can find all IASB podcasts on ...

Introducing IFRS 20 Regulatory Assets and Regulatory Liabilities

Webcast: Overview of the forthcoming IFRS Accounting Standard—IFRS 20

This webcast gives an overview of the forthcoming IFRS 20 Regulatory Assets and Regulatory Liabilities. IFRS 20 helps to fill a gap in financial reporting. It requires a company subject to a specific type of rate regulation to provide information about its regulatory assets, regulatory liabilities, regulatory income and regulatory expense. This information will help investors to understand specifi...

IASB Update February 2026

This IASB Update highlights preliminary decisions of the International Accounting Standards Board (IASB). Projects affected by these decisions can be found on the work plan. The IASB's final decisions on IFRS® Accounting Standards, Amendments and IFRIC® Interpretations are formally balloted as set out in the IFRS Foundation's Due Process Handbook. The IASB met on 24–25 February 2026.

ISSB Update February 2026

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 25–26 February 2026..

February 2026 ISSB podcast

In this episode of the ISSB podcast, Emmanuel and Sue share a recap of recent developments, including: the publication of Jurisdictional Readiness Assessment Guide and tool; open consultations on jurisdictional sustainability-related disclosure requirements; and the recent ISSB Investor Advisory Group meeting. Emmanuel and Sue also highlight key takeaways from February’s board week, focusing on th...

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