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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.

Legal and regulatory FRS 102 IFRS Financial Reporting Sustainability Reporting IFRS e-learnings Recent Deloitte Publications

Accounting Roundup - Closing Out

GAAP in the UK [A] - Legal and Regulatory

GAAP in the UK [B] - FRS 102

GAAP in the UK [C] - International Financial Reporting Standards

GAAP in the UK [D] - IFRS 9

GAAP in the UK [E] - IAS 39

GAAP in the UK [F] - IFRS 17

GAAP in the UK [G] - Sustainability Reporting (Global)

GAAP in the UK [H] - Sustainability Reporting (EU)

GAAP in the UK [I] - Sustainability Reporting (GHG Protocol)

Illustrative financial statements for listed groups

Illustrative financial statements for unlisted groups

March 2025 Accounting Standards Advisory Forum Meeting Summary

The meeting summary from the Accounting Standards Advisory Forum meeting held on 24–25 March 2025 is now available. The summary, recordings of the meeting discussions, the agenda and other related papers are available on the meeting page.

IFRS on Point - April 2025

IFRS on Point - April 2025

IFRS on Point - April 2025

IFRS on Point - April 2025

ISSB/ED/2025/1, Basis for Conclusions on Amendments to Greenhouse Gas Emissions Disclosures: Proposed amendments to IFRS S2

ISSB/ED/2025/1, Amendments to Greenhouse Gas Emissions Disclosures: Proposed amendments to IFRS S2

April 2025 IASB podcast

In this episode of the IASB podcast, IASB member Bertrand Perrin joins IASB Executive Technical Director Nili Shah to discuss highlights from the IASB meeting held on 8-9 April. They cover: Business Combinations—Disclosures, Goodwill and Impairment; and Climate-related and Other Uncertainties in the Financial Statements. A full summary of the April 2025 IASB meeting is available in the April 2025 ...

Q1 2025 IFRS Interpretations Committee podcast

The latest IFRS Interpretations Committee (Interpretations Committee) podcast is now available. The Committee’s Chair Bruce Mackenzie and member Lisa Bomba highlight the discussions that took place at the IFRS Interpretations Committee meeting held on 11 March 2025. The podcast focuses on two agenda decisions at the meeting:: Guarantees Issued on Obligations of Other Entities; and Recognition of I...

IFRS for SMEs® Accounting Standard — Third Edition — Overview of the treatment of amendments to full IFRS Accounting Standards

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