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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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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 16, 2025
Need to know - December 2025 (IASB proposes new requirements on risk mitigation accounting)
Need to know - December 2025 (IASB proposes new requirements on risk mitigation accounting)
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December 12, 2025
Need to know - December 2025 (EFRAG submits draft European Sustainability Reporting Standards to the European Commission)
Need to know - December 2025 (EFRAG submits draft European Sustainability Reporting Standards to the European Commission)
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December 11, 2025
Amendments to IFRS S2 — Amendments to Greenhouse Gas Emissions Disclosures (December 2025)
Amendments to IFRS S2 — Amendments to Greenhouse Gas Emissions Disclosures (December 2025)
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December 9, 2025
IFRS on Point - November 2025
IFRS on Point - November 2025
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December 9, 2025
IFRS on Point - November 2025
IFRS on Point - November 2025
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December 3, 2025
Snapshot: Risk Mitigation Accounting—Amendments to IFRS 9 and IFRS 7
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November 28, 2025
Need to know - November 2025 (IASB publishes illustrative examples for disclosures of uncertainties in the financial statements using climate-related scenarios)
Need to know - November 2025 (IASB publishes illustrative examples for disclosures of uncertainties in the financial statements using climate-related scenarios)
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