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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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October 23, 2025
Need to know - October 2025 (IFRS Foundation updates educational material on the requirements of IFRS Accounting Standards relevant for going concern assessments)
Need to know - October 2025 (IFRS Foundation updates educational material on the requirements of IFRS Accounting Standards relevant for going concern assessments)
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October 22, 2025
Q3 2025 IFRS Interpretations Committee podcast
The latest IFRS Interpretations Committee (Interpretations Committee) podcast is now available. The Committee’s Chair Bruce Mackenzie and member Mark Mahar highlight the discussions that took place at the IFRS Interpretations Committee meeting held on 16 September 2025. In this episode, they discuss two tentative agenda decisions on: Classification of a Foreign Exchange Difference from an Intragro...
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October 13, 2025
Module 12—Fair Value Measurement
Educational Module 12 Fair Value Measurement International Accounting Standards Board IFRS for Accounting Standard Third Edition Foundat...
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October 10, 2025
IFRS on Point - September 2025
IFRS on Point - September 2025
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October 10, 2025
IFRS on Point - September 2025
IFRS on Point - September 2025
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September 30, 2025
IASB Update September 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 23–25 September 2025.
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September 30, 2025
ISSB Update September 2025
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 24–26 September 2025.
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September 30, 2025
September 2025 ISSB podcast
The ISSB Update, summarising the September 2025 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 share updates on their recent engagements with stakeholders around the world. Emmanuel and Sue also provide insights into key IS...
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