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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.
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November 28, 2024
Need to Know - November 2024 (Amendments to FRS 102 Section 23 Revenue from Contracts with Customers - Periodic review 2024)
Need to Know - November 2024 (Amendments to FRS 102 Section 23 Revenue from Contracts with Customers - Periodic review 2024)
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November 28, 2024
Need to Know - November 2024 (IASB proposes targeted improvements to the accounting for provisions)
Need to Know - November 2024 (IASB proposes targeted improvements to the accounting for provisions)
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November 27, 2024
ISSB Adoption Tracker
ISSB Adoption Tracker
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November 27, 2024
November 2024 IASB podcast
In this episode of the IASB podcast, IASB Chair Andreas Barckow and IASB Member Rika Suzuki join IASB Executive Technical Director Nili Shah to discuss highlights from the IASB meeting held on 19-20 November. They cover: Management Commentary; IFRS Accounting Taxonomy; and Provisions—Targeted Improvements. A full summary of the November 2024 IASB meeting is available in the November 2024 IASB Upda...
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November 26, 2024
ISSB Update November 2024
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 20–21 November 2024.
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November 26, 2024
November 2024 ISSB podcast
In this episode of the ISSB podcast, Emmanuel and Sue share insights into recent developments from the ISSB, including: a new report on global progress towards both mandated and voluntary corporate climate-related disclosures; a guide helping companies identify sustainability-related risks and opportunities and the disclosure of material information; and key takeaways from the ISSB meeting in Beij...
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November 25, 2024
IASB Update November 2024
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 19–20 November 2024.
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November 19, 2024
Sustainability-related risks and opportunities and the disclosure of material information
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