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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.

Effects Analysis: IFRS 20 Regulatory Assets and Regulatory Liabilities

At a glance: IFRS 20 Regulatory Assets and Regulatory Liabilities

Project Summary: IFRS 20 Regulatory Assets and Regulatory Liabilities

Feedback Statement: IFRS 20 Regulatory Assets and Regulatory Liabilities

IASB Update May 2026

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 18–20 May 2026.

May 2026 IASB podcast

In this episode of the IASB podcast, IASB Vice-Chair Linda Mezon-Hutter and IASB member Robert Uhl discuss highlights from the IASB meeting held on 18–20 May. They cover: Intangible Assets; Statement of Cash Flows and Related Matters; Business Combinations—Disclosures, Goodwill and Impairment; and an update on decisions made in other areas. A full summary of the May 2026 IASB meeting is available ...

Facilitating efficient reporting when using the GRI and ISSB Standards

ISSB Update May 2026

This ISSB Update highlights preliminary decisions of the International Sustainability Standards Board (ISSB). Projects affected by these decisions can be found on the work plan. The ISSB's final decisions on IFRS® Sustainability Disclosure Standards are formally balloted as set out in the IFRS Foundation's Due Process Handbook. The ISSB met on 13 May 2026..

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