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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.
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December 18, 2024
Contracts Referencing Nature-dependent Electricity — Amendments to IFRS 9 and IFRS 7 (December 2024)
Contracts Referencing Nature-dependent Electricity December 2024 Amendments to IFRS 9 and IFRS 7 Accounting Standards International Accounting S...
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December 16, 2024
ISSB Update December 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 11 December 2024.
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December 16, 2024
IASB Update December 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 the 9 and 11 December 2024.
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December 16, 2024
December 2024 IASB podcast
In this episode of the IASB podcast, IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter join IASB Executive Technical Director Nili Shah to discuss highlights from the IASB meeting held on 9-11 December. They cover: Management Commentary; Business Combinations—Disclosures, Goodwill and Impairment; and highlights of 2024 and what stakeholders can expect in 2025. A full summary of the...
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December 16, 2024
December 2024 ISSB podcast
The ISSB Update, summarising the December 2024 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. In the podcast, Emmanuel and Sue look back at the ISSB’s progress in 2024 and share their priorities for 2025. Emmanuel and Sue also share insights into recent dev...
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December 12, 2024
Q4 2024 IFRS Interpretations Committee podcast
The latest IFRS Interpretations Committee (Interpretations Committee) podcast is now available. The Committee’s Chair, Bruce Mackenzie, talks about the decisions made at the IFRS Interpretations Committee meeting held on 26 November 2024. The podcast focuses on: the application of IAS 29 Financial Reporting in Hyperinflationary Economies to identify when an economy becomes hyperinflationary; and w...
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December 11, 2024
Webcast series: Connectivity between the financial statements and sustainability-related financial disclosures
The International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB) recognise the importance of connectivity between their respective requirements in enabling the provision of high-quality financial information to capital markets. In this webcast series, IASB technical staff Gustavo Olinda and ISSB technical staff Gabriel Benedict discuss how IFRS Accoun...
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December 10, 2024
Keynote address – EFRAG Conference – Adapting to a changing world (Andreas Barckow, Chair, International Accounting Standards Board – December 10, 2024)
Click here to access the transcript of the keynote speech from Andreas Barckow, Chair of the IASB on the IFRS site.
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