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The Deloitte Accounting Research Tool (DART) is a comprehensive web-based library of accounting and financial disclosure literature.

Consolidation Exception — Proposed amendments to the IFRS for SMEs Accounting Standard

Exposure Draft Consolidation Exception International Accounting Standards Board IFRS for Accounting Standard Proposed amendments May 2026 Comments to be received by 9 September 2026 Exposure Draft Consolidation Exception Proposed amendments to the IFRS for SMEs Accounting Standard Comments to be received by 9 September 2026 The Exposure Draft Consolidation Exception—Proposed...

Due Process Handbook — April 2026

April 2026 Due Process Handbook Foundation IFRS Foundation Due Process Handbook April 2026 IFRS Foundation Due Process Handbook (Handbook) is published by the IFRS Foundation (Foundation) and has not been approved by the International Accounting Standards Board (IASB) or the International Sustainability Standards Board (ISSB). Disclaimer: To the extent permitted by applicable law, the I...

Project Summary and Feedback Statement — Amendments to the Due Process Handbook

Amendments to the Due Process Handbook April 2026 Project Summary and Feedback Statement Foundation Project Summary and Feedback Statement Amendments to the Due Process Handbook April 2026 2 Introduction What is the Due Process Handbook? The Handbook sets out the due process requirements that apply to the International Accounting Standards Board (IASB), the International Sus...

April 2026 IASB podcast

In this episode of the IASB podcast, IASB Chair Andreas Barckow and IASB member Hagit Keren highlight three project discussions from the April 2026 IASB meeting. They are: Financial Instruments with Characteristics of Equity; Amortised Cost Measurement; and Business Combinations—Disclosures, Goodwill and Impairment. A full summary of the April 2026 IASB meeting is available in the April 2026 IASB ...

April 2026 ISSB podcast

In this episode of the ISSB podcast, Chair Emmanuel Faber and Vice-Chair Sue Lloyd discuss recent meetings with multilateral development banks, the IFRS Advisory Council and stakeholders in the insurance sector. They also provide insights into recent developments, including: the proposed way forward for nature-related disclosures; the recent meeting of the Transition Implementation Group on IFRS S...

Speech at the 2026 Beijing International Sustainability Conference (Emmanuel Faber, Chair, International Sustainability Standards Board — April 23, 2026)

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

ISSB Update April 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 22 April 2026..

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