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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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November 28, 2025
Amendments to Illustrative Examples on IFRS 7, IFRS 18, IAS 1, IAS 8, IAS 36 and IAS 37 — Disclosures about Uncertainties in the Financial Statements (November 2025)
Amendments to Illustrative Examples on IFRS 7, IFRS 18, IAS 1, IAS 8, IAS 36 and IAS 37 — Disclosures about Uncertainties in the Financial Statements (November 2025)
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November 28, 2025
iGAAP in Focus November 2025 (IASB publishes illustrative examples for disclosures of uncertainties in the financial statements using climate-related scenarios)
iGAAP in Focus November 2025 (IASB publishes illustrative examples for disclosures of uncertainties in the financial statements using climate-related scenarios)
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November 18, 2025
iGAAP in Focus November 2025 (IASB publishes amendments to IAS 21 on translation to a hyperinflationary presentation currency)
iGAAP in Focus November 2025 (IASB publishes amendments to IAS 21 on translation to a hyperinflationary presentation currency)
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November 12, 2025
Module 9—Consolidated and Separate Financial Statements
Educational Module 9 Consolidated and Separate Financial Statements International Accounting Standards Board IFRS for Accounting Standard Thi...
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November 6, 2025
ISSB Update November 2025
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 6 November 2025.
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November 6, 2025
November 2025 ISSB podcast
In this episode of the ISSB podcast, Emmanuel and Sue share insights into key ISSB updates, including how the ISSB will draw on the TNFD framework to meet investors' common information needs as it proceeds with standard-setting for disclosures about nature-related risks and opportunities. A full summary of the November 2025 ISSB meeting is available in the November 2025 ISSB Update. You can find a...
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November 6, 2025
IFRS on Point - October 2025
IFRS on Point - October 2025
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November 6, 2025
IFRS on Point - October 2025
IFRS on Point - October 2025
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