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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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September 24, 2026
iGAAP in Focus September 2026 (European Commission adopts voluntary standard for sustainability reporting)
iGAAP in Focus September 2026 (European Commission adopts voluntary standard for sustainability reporting)
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September 24, 2026
iGAAP in Focus September 2026 (European Commission publishes delegated act on simplified ESRSs)
iGAAP in Focus September 2026 (European Commission publishes delegated act on simplified ESRSs)
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September 15, 2026
September 2026 IFRS for SMEs Accounting Standard Update
The IFRS for SMEs Accounting Standard Update is a staff summary of news, events and other information about the IFRS for SMEs® Accounting Standard (Standard) and related SME activities. The staff summary has not been reviewed by the International Accounting Standards Board (IASB). The September 2026 IFRS for SMEs Accounting Standard Update is now available. This edition of the IFRS for SMEs Accoun...
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September 8, 2026
IFRS on Point - August 2026
IFRS on Point - August 2026
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August 17, 2026
IFRS for SMEs Accounting Standard podcast - Episode 5
Technical staff member Helen Lloyd and director Michelle Sansom discuss the IASB's proposed targeted amendment to the third edition of the IFRS for SMEs Accounting Standard, including why it is being proposed before the Standard's effective date and how stakeholders can share feedback. Access the podcast here.
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August 14, 2026
Proposed Targeted Amendments to the IFRS Foundation Constitution
Proposed Targeted Amendments to the IFRS Foundation Constitution Comments to be received by 16 November 2026 August 2026 Exposure Draft Foundation Exposure Draft Proposed Targeted Amendments to the IFRS Foundation Constitution Comments to be received by 16 November 2026 The Exposure Draft Proposed Targeted Amendments to the IFRS Foundation Constitution is published by the IFRS Found...
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August 13, 2026
National Standard-setters newsletter—August 2026
Welcome to our newsletter dedicated to keeping you up to date on the activities of the IFRS Foundation. In this edition Upcoming 2026 World Standard-setters Conference IASB recent highlights IFRS 20 Regulatory Assets and Regulatory Liabilities IFRS for SMEs Accounting Standard—Consolidation Exception Amendments clarifying the fair value option in IAS 28 ISSB recent highlights Inaugural annual plen...
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August 6, 2026
Module 29—Income Tax
Educational Module 29 Income Tax International Accounting Standards Board IFRS for Accounting Standard Third Edition Foundation Supporti...
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