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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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February 6, 2025
IFRS on Point - January 2025
IFRS on Point - January 2025
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February 6, 2025
IFRS on Point - January 2025
IFRS on Point - January 2025
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February 5, 2025
January 2025 IASB podcast
In this episode of the IASB podcast, IASB Chair Andreas Barckow and IASB Member Zach Gast join IASB Executive Technical Director Nili Shah to discuss highlights from the IASB meeting held on 28-29 January. They cover: Business Combinations—Disclosures, Goodwill and Impairment; Provisions—Targeted Improvements; Pollutant Pricing Mechanisms; and financial reporting in hyperinflationary economies. A ...
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February 3, 2025
IASB Update January 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 the 28–29 January 2025.
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January 31, 2025
iGAAP in Focus January 2025 (EU Commission announces far-reaching simplification in the fields of sustainability reporting, due diligence and taxonomy)
iGAAP in Focus January 2025 (EU Commission announces far-reaching simplification in the fields of sustainability reporting, due diligence and taxonomy)
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January 30, 2025
Applying IFRS S1 when reporting only climate-related disclosures
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January 28, 2025
Webcast: Contracts Referencing Nature-dependent Electricity—Targeted amendments to IFRS 9 and IFRS 7
In this webcast, IASB technical staff explain the recent targeted amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures. These changes aim to help companies better report the financial effects of nature-dependent electricity contracts. These contracts are often structured as power purchase agreements (PPAs). The amendments are effective from January 2026 but comp...
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January 22, 2025
Webcasts: Proportionality mechanisms in IFRS Sustainability Disclosure Standards
When the International Sustainability Standards Board (ISSB) was developing IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures, it received feedback from stakeholders that the ISSB Standards should give more consideration to the range of capabilities and preparedness of companies around the world. To make the ISSB Sta...
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