Deloitte
Accounting Research Tool

Home

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.
Read more
November 5, 2024
IFRS on Point - October 2024
IFRS on Point - October 2024
Read more
 
November 5, 2024
IFRS on Point - October 2024
IFRS on Point - October 2024
Read more
 
November 4, 2024
iGAAP in Focus October 2024 (Fair presentation under the Corporate Sustainability Reporting Directive (CSRD))
iGAAP in Focus October 2024 (Fair presentation under the Corporate Sustainability Reporting Directive (CSRD))
Read more
 
October 30, 2024
October 2024 IASB podcast
In this episode of the IASB podcast, IASB Vice-Chair Linda Mezon-Hutter and IASB Member Bruce Mackenzie join IASB Executive Technical Director Nili Shah to discuss highlights from the IASB meeting held on 21-23 October. The following projects are featured: Financial Instruments with Characteristics of Equity (00:54); Business Combinations—Disclosures, Goodwill and Impairment (03:30); Intangible As...
Read more
 
October 29, 2024
ISSB Update October 2024
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 24 October 2024.
Read more
 
October 29, 2024
October 2024 ISSB podcast
In this episode of the ISSB podcast, Emmanuel and Sue share insights into recent developments from the ISSB, including: collaboration between the World Bank Group and IFRS Foundation in which both organisations commit to further partnership towards adoption of ISSB Standards in emerging markets and developing economies; a guide designed to assist preparers to apply ISSB Standards voluntarily; and ...
Read more
 
October 28, 2024
IASB Update October 2024
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 21–23 October 2024.
Read more
 
October 23, 2024
National Standard-setters newsletter—October 2024
Welcome to our newsletter dedicated to keeping you up to date on the activities of the IFRS Foundation. In this edition Debrief on 2024 World Standard-setters Conference in London International Accounting Standards Board (IASB) recent highlights: IASB launches review of the statement of cash flows IASB proposes improvements to the equity method International Sustainability Standards Board (ISSB) r...
Read more
 
Go to Recent Updates