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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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January 12, 2026
Need to know - January 2026 (ISSB finalises amendments to IFRS S2 regarding specific greenhouse gas emissions disclosure requirements)
Need to know - January 2026 (ISSB finalises amendments to IFRS S2 regarding specific greenhouse gas emissions disclosure requirements)
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January 12, 2026
Need to know - January 2026 (European co-legislators finalise omnibus package on certain corporate sustainability reporting and due diligence requirements)
Need to know - January 2026 (European co-legislators finalise omnibus package on certain corporate sustainability reporting and due diligence requirements)
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January 8, 2026
Q1 2026 ISSB Implementation Insights podcast
The Q1 2026 episode of the International Sustainability Standards Board (ISSB) Implementation Insights podcast from the International Sustainability Standards Board (ISSB) is now available. ISSB Vice-Chair Sue Lloyd joins ISSB Technical Staff Greg Bartholomew and Sara Macferran: to discuss some of the resources available to support companies applying ISSB Standards; and to outline ways in which th...
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January 7, 2026
IFRS on Point - December 2025
IFRS on Point - December 2025
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January 7, 2026
IFRS on Point - December 2025
IFRS on Point - December 2025
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December 18, 2025
December 2025 IFRS for SMEs Accounting Standard Update
The IFRS for SMEs Accounting Standard Update is a staff summary of news, events and other information about the IFRS for SMEs® Accounting Standard (Standard) and related SME activities. The staff summary has not been reviewed by the International Accounting Standards Board (IASB). The December 2025 IFRS for SMEs Accounting Standard Update is now available. This edition of the IFRS for SMEs Account...
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December 18, 2025
Need to know - December 2025 (EU Commission proposes significant reduction in sustainability and due diligence reporting requirements)
Need to know - December 2025 (EU Commission proposes significant reduction in sustainability and due diligence reporting requirements)
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December 18, 2025
Q4 2025 IFRS Interpretations Committee podcast
The latest IFRS Interpretations Committee (Interpretations Committee) podcast is now available. The Committee's Chair Bruce Mackenzie and member Sophie Massol highlight the discussions that took place at the IFRS Interpretations Committee meeting held on 25–26 November 2025. In this episode, they discuss: four IFRS 18-related tentative agenda decisions on: Classification of Gains and Losses on a D...
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