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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

iGAAP in Focus August 2025 (EFRAG proposes revised European Sustainability Reporting Standards)

iGAAP in Focus August 2025 (EFRAG proposes revised European Sustainability Reporting Standards)

iGAAP in Focus July 2025 (EU Commission proposes significant reduction in sustainability and due diligence reporting requirements)

iGAAP in Focus July 2025 (EU Commission proposes significant reduction in sustainability and due diligence reporting requirements)

iGAAP in Focus July 2025 (ISSB proposes enhancements to the SASB standards and consequential amendments to the Industry-based Guidance on Implementing IFRS S2)

iGAAP in Focus July 2025 (ISSB proposes enhancements to the SASB standards and consequential amendments to the Industry-based Guidance on Implementing IFRS S2)

Using ISSB Industry-based Guidance when applying ISSB Standards

Educational material Using ISSB Industry-based Guidance when applying ISSB Standards Using ISSB Industry-based Guidance when applying ISSB Standards July 2025 2 In this document the term ‘ISSB industry-based guidance’ refers to sources of industry-based guidance that are overseen by the International Sustainability Standards Board (ISSB)— specifically, the Sustainability Accounting ...

IFRIC Update June 2025

IFRIC Update is a summary of the decisions reached by the IFRS Interpretations Committee (Committee) in its public meetings. Past Updates can be found in the IFRIC Update archive. The Committee met on 25 June 2025 and discussed:

IFRS on Point - June 2025

IFRS on Point - June 2025

IFRS Foundation Conference 2025—Key highlights

ISSB/ED/2025/2, Proposed Amendments to the Industry-based Guidance on Implementing IFRS S2

Proposed Amendments to the Industry-based Guidance on Implementing IFRS S2 Comments to be received by 30 November 2025 July 2025 Exposure Draft Sustainability Disclosure Standard International Sustainability Standards Board Exposure Draft Proposed Amendments to the Industry-based Guidance on Implementing IFRS S2 Exposure Draft is published by the International Sustainability Stand...

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