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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

Speech at the 2026 Frankfurt Sustainability Standards Conference (Emmanuel Faber, Chair, International Sustainability Standards Board — May 29, 2026)

Click here to access the transcript of the Speech at the 2026 Frankfurt Sustainability Standards Conference from Emmanuel Faber, Chair of the International Sustainability Standards Board on the IFRS site. Click here to access the video.

Compilation of Agenda Decisions—Volume 14 (November 2025—April 2026)

Feedback Statement: IFRS 20 Regulatory Assets and Regulatory Liabilities

Effects Analysis: IFRS 20 Regulatory Assets and Regulatory Liabilities

Project Summary: IFRS 20 Regulatory Assets and Regulatory Liabilities

At a glance: IFRS 20 Regulatory Assets and Regulatory Liabilities

IASB Update May 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 18–20 May 2026.

Facilitating efficient reporting when using the GRI and ISSB Standards

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