Deloitte
Accounting Research Tool

Home

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.

March 2026 ITCG meeting summary

16 March 2026 Read the summary of this discussion here, or visit the meeting page to read the agenda papers.

Module 33—Related Party Disclosures

March 2026 IASB podcast

In this episode of the IASB podcast, Linda Mezon-Hutter, IASB Vice-Chair, and Bruce Mackenzie, IASB member, discuss highlights from the March 2026 IASB meeting. They cover: Post-implementation Review of IFRS 16 Leases; and Equity Method. A full summary of the March 2026 IASB meeting is available in the March 2026 IASB Update. You can find all IASB podcasts on the IASB podcast page. The podcasts ar...

Q1 2026 IFRS Interpretations Committee podcast

The latest IFRS Interpretations Committee (Interpretations Committee) podcast is now available. The Committee's Chair Bruce Mackenzie and member Renata Bandeira discuss two IFRS 18 agenda decisions from the IFRS Interpretations Committee meeting on 17–18 March 2026. These two IFRS 18 agenda decisions are: Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Ass...

ISSB Update March 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 25–26 March 2026..

March 2026 ISSB podcast

In this episode of the ISSB podcast, Emmanuel and Sue discuss: the consultation on proposed amendments to three SASB Standards; the new webcast on climate resilience and climate-related scenario analysis requirements in IFRS S2; and the Sustainability Standards Advisory Forum’s first meeting in its 2026–2028 configuration. Emmanuel and Sue also share key takeaways from March’s board week, focusing...

IFRS Foundation Annual Report 2025

Go to Recent Updates