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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.

iGAAP in Focus (Closing Out - Areas of Focus for Reporting)Financial Reporting Sustainability Reporting IFRS e-learnings Recent Deloitte Publications

iGAAP in Focus (Closing Out - Areas of Focus for Reporting)

iGAAP - Volume A - International Financial Reporting Standards

iGAAP - Volume B - IFRS 9

iGAAP - Volume C - IAS 39

iGAAP - Volume D - IFRS 17

iGAAP - Volume E - Sustainability Reporting (Global)

iGAAP - Volume F - Sustainability Reporting (EU)

iGAAP - Volume G - Sustainability Reporting (GHG Protocol)

Illustrative financial statements for IFRS reporters

IFRS on Point IFRS on Point March 2026 International headlines IASB publishes exposure draft of proposed amendments to the fair value option for investments in associates and joint ventures The International Accounting Standards Board (IASB) has published Exposure Draft (ED) Amendments to the Fair Value Option for Investments in Associates and Joint Ventures (Proposed amendments to IAS 28)...

Webcast: Overview of the forthcoming IFRS Accounting Standard—IFRS 20

This webcast gives an overview of the forthcoming IFRS 20 Regulatory Assets and Regulatory Liabilities. IFRS 20 helps to fill a gap in financial reporting. It requires a company subject to a specific type of rate regulation to provide information about its regulatory assets, regulatory liabilities, regulatory income and regulatory expense. This information will help investors to understand specifi...

Introducing IFRS 20 Regulatory Assets and Regulatory Liabilities

ISSB Update February 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 25–26 February 2026..

IASB Update February 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 24–25 February 2026.

February 2026 ISSB podcast

In this episode of the ISSB podcast, Emmanuel and Sue share a recap of recent developments, including: the publication of Jurisdictional Readiness Assessment Guide and tool; open consultations on jurisdictional sustainability-related disclosure requirements; and the recent ISSB Investor Advisory Group meeting. Emmanuel and Sue also highlight key takeaways from February’s board week, focusing on th...

February 24, 2026

Jurisdictional Readiness Assessment Tool

February 24, 2026

Jurisdictional Readiness Assessment Guide for the adoption or other use of ISSB Standards

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