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
January 28, 2025
Need to know - January 2025 (IASB finalises amendments on contracts that reference nature-dependent electricity)
Need to know - January 2025 (IASB finalises amendments on contracts that reference nature-dependent electricity)
Read more
 
January 28, 2025
Webcast: Contracts Referencing Nature-dependent Electricity—Targeted amendments to IFRS 9 and IFRS 7
In this webcast, IASB technical staff explain the recent targeted amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures. These changes aim to help companies better report the financial effects of nature-dependent electricity contracts. These contracts are often structured as power purchase agreements (PPAs). The amendments are effective from January 2026 but comp...
Read more
 
January 22, 2025
Webcasts: Proportionality mechanisms in IFRS Sustainability Disclosure Standards
When the International Sustainability Standards Board (ISSB) was developing IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures, it received feedback from stakeholders that the ISSB Standards should give more consideration to the range of capabilities and preparedness of companies around the world. To make the ISSB Sta...
Read more
 
January 22, 2025
Webcast: Exposure Draft Provisions—Targeted Improvements
International Accounting Standards Board (IASB) technical staff explain proposed targeted amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets that aim to clarify: when to recognise a provision; which discount rate to use for measuring a long-term provision; and which costs to include in the measurement of a provision. These improvements would make the Standard easier to u...
Read more
 
January 17, 2025
December 2024 Accounting Standards Advisory Forum Meeting Summary
The meeting summary from the Accounting Standards Advisory Forum meeting held on 5–6 December 2024 is now available. The summary, recordings of the meeting discussions, the agenda and other related papers are available on the meeting page.
Read more
 
January 16, 2025
Need to know - January 2025 (Worldwide reach of the Corporate Sustainability Reporting Directive)
Need to know - January 2025 (Worldwide reach of the Corporate Sustainability Reporting Directive)
Read more
 
January 15, 2025
IFRS for SMEs Accounting Standard podcast - Episode 1
The IASB has today launched a new podcast series dedicated to the forthcoming third edition of the IFRS for SMEs Accounting Standard (Standard). This series aims to inform stakeholders about key updates to the Standard and to share insights into those updates and information on where resources related to the Standard can be found. Listen to Episode 1, in which technical staff members Tinyiko Denhe...
Read more
 
January 9, 2025
IFRS for SMEs Accounting Standard Update January 2025
The IFRS for SMEs Accounting Standard Update is a staff summary of news, events and other information about the IFRS for SMEs® Accounting Standard and related SME activities. The staff summary has not been reviewed by the International Accounting Standards Board (IASB). The January 2025 IFRS for SMEs Accounting Standard Update is now available. This edition includes: an update on the IASB’s redeli...
Read more
 
Go to Recent Updates