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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 May 2025 (Closing Out - Areas of Focus for Reporting)Financial Reporting Sustainability Reporting IFRS e-learnings Recent Deloitte Publications

iGAAP in Focus May 2025 (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

Greenhouse Gas Emissions Disclosure requirements applying IFRS S2 Climate-related Disclosures

IFRS for SMEs® Accounting Standard — Overview of amendments to Section 11 Financial Instruments

IASB Update May 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 19–22 May 2025.

May 2025 IASB podcast

In this episode of the IASB podcast, IASB Vice-Chair Linda Mezon-Hutter and Member Florian Esterer join Executive Technical Director Nili Shah to discuss highlights from the IASB meeting held on 8-9 April. They cover: Equity Method; Intangible Assets; and Statement of Cash Flows and Related Matters. A full summary of the April 2025 IASB meeting is available in the May 2025 IASB Update. You can fin...

March 2025 Accounting Standards Advisory Forum Meeting Summary

The meeting summary from the Accounting Standards Advisory Forum meeting held on 24–25 March 2025 is now available. The summary, recordings of the meeting discussions, the agenda and other related papers are available on the meeting page.

Webcast series: IFRS 18 Taxonomy

Learn how the new presentation requirements in IFRS 18, which introduce new subtotals and categories for the statement of profit or loss, impact the IFRS Accounting Taxonomy. Access the webcast here.

ISSB Update May 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 15 May 2025.

May 2025 ISSB podcast

The ISSB Update, summarising the May 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 consultation proposing targeted amendments to IFRS S2 Climate-related Disclosures;...

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