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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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January 8, 2026
iGAAP in Focus January 2026 (European co-legislators finalise omnibus package on certain corporate sustainability reporting and due diligence requirements)
iGAAP in Focus January 2026 (European co-legislators finalise omnibus package on certain corporate sustainability reporting and due diligence requirements)
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January 8, 2026
Q1 2026 ISSB Implementation Insights podcast
The Q1 2026 episode of the International Sustainability Standards Board (ISSB) Implementation Insights podcast from the International Sustainability Standards Board (ISSB) is now available. ISSB Vice-Chair Sue Lloyd joins ISSB Technical Staff Greg Bartholomew and Sara Macferran: to discuss some of the resources available to support companies applying ISSB Standards; and to outline ways in which th...
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January 7, 2026
IFRS on Point - December 2025
IFRS on Point - December 2025
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January 7, 2026
IFRS on Point - December 2025
IFRS on Point - December 2025
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December 30, 2025
iGAAP in Focus December 2025 (ISSB finalises amendments to IFRS S2 regarding specific greenhouse gas emissions disclosure requirements)
iGAAP in Focus December 2025 (ISSB finalises amendments to IFRS S2 regarding specific greenhouse gas emissions disclosure requirements)
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December 18, 2025
Q4 2025 IFRS Interpretations Committee podcast
The latest IFRS Interpretations Committee (Interpretations Committee) podcast is now available. The Committee's Chair Bruce Mackenzie and member Sophie Massol highlight the discussions that took place at the IFRS Interpretations Committee meeting held on 25–26 November 2025. In this episode, they discuss: four IFRS 18-related tentative agenda decisions on: Classification of Gains and Losses on a D...
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December 18, 2025
December 2025 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 December 2025 IFRS for SMEs Accounting Standard Update is now available. This edition of the IFRS for SMEs Account...
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December 16, 2025
December 2025 ISSB podcast
In this episode of the ISSB podcast, Emmanuel and Sue look back to the three focus areas of ISSB in 2025, including: Progress in the global adoption of ISSB Standards; How the ISSB is providing implementation support; and Progress to build out the global baseline. A full summary of the December 2025 ISSB meeting is available in the December 2025 ISSB Update. You can find all podcasts on the ISSB p...
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