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

***COVID-19 Resources***Legal and regulatory FRS 102 IFRS Standards Recent Deloitte Publications

Need to know - April 2020 (Accounting Considerations Related to Coronavirus 2019 Disease) **Updated 16 June 2020**

GAAP in the UK [A] - Legal and Regulatory

GAAP in the UK [B] - FRS 102

GAAP in the UK [C] - IFRS Standards (general)

GAAP in the UK [D] - IFRS 9

GAAP in the UK [E] - IAS 39

IFRS disclosures in practice

Model financial statements for listed groups

Model financial statements for unlisted groups

October 14, 2020

Compilation of Agenda Decisions—Volume 3 (April 2020–September 2020)

October 9, 2020

Feature: Hope for a New Paradigm—Sustainability Reporting (Teresa Ko, Trustee, IFRS Foundation — October 9, 2020)

Feature: Hope for a New Paradigm—Sustainability Reporting October 2020 IFRS Foundation Trustee Teresa Ko asks whether there is a need for a global set of internationally-recognised sustainability standards, and what possible role the IFRS Foundation could play in their development. Earlier in May of this year, she delivered a the inaugural meeting of the Green and Sustainable Finance Cross-Agency ...

October 6, 2020

IFRS on Point — September 2020

For more information please see the following websites: www.iasplus.com www.deloitte.com IFRS on Point IFRS Global Office October 2020 International headlines IFRS Foundation consults on global approach to sustainability reporting The Trustees of the IFRS Foundation have published a consultation paper to assess demand for global sustainability standards and what role the Foundation might...

October 5, 2020

October 2020 IFRS Interpretations Committee podcast

IFRS Interpretations Committee (Committee) Chair and Vice-Chair of the International Accounting Standards Board (Board) Sue Lloyd joins Technical Staff member Patrina Buchanan to talk about Board and Committee activities to support consistent application during the third quarter of 2020. Among the topics covered during this episode are: sale and leaseback transactions; IBOR amendments; and recent ...

October 2, 2020

September 2020 IFRS Interpretations Committee podcast

The IFRS Foundation has today published its quarterly podcast focusing on the work undertaken by the International Accounting Standards Board (Board) and the IFRS Interpretations Committee to support consistent application of IFRS Standards. The podcast reports on discussions at meetings of the Interpretations Committee and provide an overview of other relevant activities in the period. Listen to ...

October 1, 2020

IASB and IFRS Foundation Monthly News Summary - September 2020

Please find below a brief summary of news and events from the International Accounting Standards Board (Board) and the IFRS® Foundation over the past month:

October 1, 2020

Need to know - October 2020 (Ground-breaking proposal from IFRS Foundation points to global standards for sustainability reporting)

Need to know Ground-breaking proposal from IFRS Foundation points to global standards for sustainability reporting IFRS Foundation Consultation Paper The IFRS Foundation (IFRSF) Trustees have released a Consultation Paper on Sustainability Reporting, in which it outlines how the organisation might establish a Sustainability Standards Board (SSB) and provide for its governance and oversight und...

September 30, 2020

Consultation Paper on Sustainability Reporting

September 2020 3 from paragraph CONSULTATION PAPER ON SUSTAINABILITY REPORTING 4 4 Growing and urgent demand 4 6 6 7 8 8 Proposed governance structure of the SSB 9 Requirements for success 9 10 10 11 12 12 Approach to materiality 13 Achieving assurance 14 15 17 18 20 4 Growing and urgent demand 5 6 7 8 Part 3: A new Sustainability Standards Board ...

Go to Recent Updates

IASB posts webinar on the IFRS Taxonomy 2020

EFRAG publishes July 2020 issue of 'EFRAG Update'

IASB announces webinar on the second comprehensive review of the IFRS for SMEs Standard

BIS calls IFRS 17 a "welcome development"

EFRAG outreach event in the context of the endorsement process of IBOR Phase 2

IFRS Foundation announces new ITCG member

IASB issues webcast on amendments to IFRS 17

IASB issues podcast on latest Board developments (July 2020)

Summary of responses to the EC consultation on the revision of the NFRD

Until the end of 2020, all IFRS Foundation meetings to be held remotely

July 2020 IASB meeting notes posted

Updated IASB work plan — Analysis (July 2020 meeting)

Financial Reporting Lab publishes second newsletter of 2020

FRC proposes amendments to FRS 102, FRS 104 and FRS 105

Recent sustainability and integrated reporting developments

FRC publishes annual report 2019/20

COVID-19 accounting tool for governments

Agenda for the July 2020 ITCG meeting

Summary of the June 2020 ITCG meeting

IFAC calls on G20 leaders to strengthen reporting in their long-term recovery from COVID-19

Recordings of the third round of IASB webinars on the exposure draft on general presentation and disclosures

FRC publishes thematic review findings on financial reporting effects of COVID-19

ESMA statement on supervisory coordination on accounting for COVID-19-related rent concessions

Podcast on the public sector and the coronacrisis (part 2)

EFRAG publishes discussion paper on crypto-assets (liabilities)

IASB issues third webcast related to its request for information on the IFRS for SMEs Standard

IFRS Foundation Trustees seek to fill Advisory Council vacancies

European Lab seeks members for its task force on possible EU non-financial reporting standards

Recording of European virtual academic research seminar on primary financial statements

ESMA, EBA reiterate that IFRSs do not hamper sustainable investment behaviour

Report from the May 2020 Emerging Economies Group meeting

Pre-meeting summaries for the July 2020 IASB meeting

Asia-Oceania virtual academic research seminar on primary financial statements

IASB publishes proposed IFRS Taxonomy update

FRC publishes audit quality inspection reports of the major audit firms

IASB defers effective date of IAS 1 amendments

FRAB minutes for March and April 2020 published

IPSASB proposes to delay effective dates

Consolidated version of IFRS 17 incorporating the June 2020 amendments

IASB publishes editorial corrections and errata on IFRS 17

Recording of the third webinar on PFS ED

Joint EFRAG, Business Europe, IASB roundtable on PFS

FRC issues revised ISA (UK) 315 and issues ISAE (UK) 3000

Financial Reporting Lab calls for participants in a new Lab project: reporting on stakeholders and Section 172 disclosures

UK GAAP application for reporting periods ending 30 June 2020

New and revised pronouncements as at 30 June 2020

FRC principles for operational separation of audit practices

July 2020 IASB meeting agenda posted

ESMA updates ESEF reporting manual

EFRAG is looking for new TEG members