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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

iGAAP in Focus June 2025 (IASB publishes revised practice statement on management commentary)

iGAAP in Focus June 2025 (IASB publishes revised practice statement on management commentary)

iGAAP in Focus June 2025 (IASB publishes revised practice statement on management commentary)

iGAAP in Focus June 2025 (IASB publishes revised practice statement on management commentary)

ISSB Update June 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 18 June 2025.

IASB Update June 2025

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 16–18 June 2025.

June 2025 ISSB podcast

The ISSB Update, summarising the June 2025 International Sustainability Standards Board (ISSB) meeting, is now available. You can also listen to Chair Emmanuel Faber and Vice-Chair Sue Lloyd in the latest episode of the ISSB podcast. Emmanuel and Sue also share insights into developments from the ISSB, including: the launch of jurisdictional profiles; the forthcoming exposure draft for enhancement...

June 2025 IASB podcast

In this episode of the IASB podcast, IASB Vice-Chair Linda Mezon-Hutter and Member Hagit Keren join Executive Technical Director Nili Shah to discuss highlights from the IASB meeting held on 16–18 June. They cover: Climate-related and Other Uncertainties in the Financial Statements; Financial Instruments with Characteristics of Equity; and Provisions—Targeted Improvements. A full summary of the Ju...

Disclosing information about an entity’s climate-related transition, including information about transition plans, in accordance with IFRS S2

IFRS Practice Statement 1: Management Commentary (June 2025)

IFRS Practice Statement 1: Management Commentary (June 2025)

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