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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.

November 6, 2025

IFRS on Point - October 2025

IFRS on Point - October 2025

November 6, 2025

IFRS on Point - October 2025

IFRS on Point - October 2025

October 23, 2025

Need to know - October 2025 (IFRS Foundation updates educational material on the requirements of IFRS Accounting Standards relevant for going concern assessments)

Need to know - October 2025 (IFRS Foundation updates educational material on the requirements of IFRS Accounting Standards relevant for going concern assessments)

October 22, 2025

Q3 2025 IFRS Interpretations Committee podcast

The latest IFRS Interpretations Committee (Interpretations Committee) podcast is now available. The Committee’s Chair Bruce Mackenzie and member Mark Mahar highlight the discussions that took place at the IFRS Interpretations Committee meeting held on 16 September 2025. In this episode, they discuss two tentative agenda decisions on: Classification of a Foreign Exchange Difference from an Intragro...

October 13, 2025

Module 12—Fair Value Measurement

Educational Module 12 Fair Value Measurement International Accounting Standards Board IFRS for Accounting Standard Third Edition Foundat...

October 10, 2025

IFRS on Point - September 2025

IFRS on Point - September 2025

October 10, 2025

IFRS on Point - September 2025

IFRS on Point - September 2025

September 30, 2025

IASB Update September 2025

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 23–25 September 2025.

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