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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

Module 29—Income Tax

Educational Module 29 Income Tax International Accounting Standards Board IFRS for Accounting Standard Third Edition Foundation Supporti...

IFRS on Point - July 2026

IFRS on Point - July 2026

ISSB/PTU/2026/1, IFRS Sustainability Disclosure Taxonomy 2024—Update 1, Amendments to Greenhouse Gas Emissions Disclosures

Amendments to Greenhouse Gas Emissions Disclosures Comments to be received by 28 September 2026 July 2026 Proposed Taxonomy Update Sustainability Disclosure Taxonomy 2024—Update 1 Foundation Sustainability Disclosure Taxonomy 2024 Proposed Update 1 Amendments to Greenhouse Gas Emissions Disclosures Comments to be received by 28 September 2026 Sustainability Disclosure Taxonomy 2...

IASB Update July 2026

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 21–22 July 2026.

ISSB Update July 2026

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 21–22 July 2026.

July 2026 ISSB podcast

In this episode of the ISSB podcast, Chair Emmanuel Faber and Vice-Chair Sue Lloyd discuss: the use of both ISSB Standards and European Sustainability Reporting Standards (ESRS); the likely benefits of the ISSB's forthcoming nature-related disclosure proposals and the ISSB’s permission to ballot; and the next phase of enhancements to the SASB Standards. The ISSB Update, which summarises the July 2...

July 2026 IASB podcast

In this episode of the IASB podcast, IASB Acting Chair Linda Mezon-Hutter and IASB member Zach Gast discuss highlights from the IASB meeting held on 21–22 July. They cover: Statement of Cash Flows and Related Matters; Intangible Assets; Post-implementation Review of IFRS 16 Leases; presentation of particular tax charges; and Business Combinations—Disclosure, Goodwill and Impairment. The IASB Updat...

Module 34—Specialised Activities

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