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.

***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 11 November 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

January 13, 2021

Going concern—a focus on disclosure (January 2021)

January 8, 2021

December 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 last quarter of 2020. Among the topics covered during this episode are: Reverse factoring arrangements; Cloud computing arrangements; ...

January 4, 2021

New Prototype Climate-related Financial Disclosure Standard – accelerating progress towards global sustainability standards (December 2020)UK.pdf

Purpose-driven Business Reporting in Focus New Prototype Climate-related Financial Disclosure Standard accelerating progress towards global sustainability standards December 2020 • A new Prototype Climate-related Financial Disclosure Standard has been published by the leading international sustainability standard-setters. The prototype shows how the relevant components of the frameworks an...

December 23, 2020

IFRS for SMEs Update – December 2020

The December 2020 IFRS for SMEs Update is now available. This edition of the IFRS for SMEs Update includes: welcome note from Jianqiao Lu; overview of feedback on the Request for Information; overview of the IFRS for SMEs Standard’s use; upcoming SMEIG meeting; and online resources. View this and all previous IFRS for SMEs Updates here.

December 21, 2020

December 2020 IASB podcast

21 December 2020 In this episode of the monthly IASB podcast, Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board (Board) respectively, talk about the Board’s discussions at the meeting held virtually from 14 to 16 December 2020. Topics included: comments received during the recent consultation on Exposure Draft General Presentation and Disclosures,...

December 18, 2020

IASB Update December 2020

This IASB Update highlights preliminary decisions of the International Accounting Standards Board (Board). The Board's final decisions on IFRS® Standards, Amendments and IFRIC® Interpretations are formally balloted as set out in the Due Process Handbook of the IFRS Foundation and the IFRS Interpretation Committee. The Board met remotely on 14–16 December 2020. The topics, in order of discussion, w...

December 17, 2020

Governance in Focus - December 2020 (Audit committee effectiveness - 2020 framework)

Audit Committee effectiveness 2020 Framework 2 Audit Committee effectiveness Dear Audit Committee Member, Given how rapidly expectations of the audit committee are changing, there is one question every audit committee member wants to know are we covering the ground well? We are often asked for an independent view of how the audit committee is performing, and to help with this we drew u...

December 17, 2020

IFRS Taxonomy 2020: Interest Rate Benchmark Reform — Phase 2 Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16

Go to Recent Updates

December 17, 2020

IFRS Foundation publishes IFRS Taxonomy update

December 17, 2020

ESAs respond to the Trustees' sustainability consultation

December 16, 2020

IASB issues 'Investor Update' newsletter

December 16, 2020

BEIS proposes shortening accounts filing deadlines by three months, changing small and micro exemptions and improving the financial information which is filed with Companies House

December 16, 2020

IASB Chair discusses COVID-19 and IFRS Standards

December 16, 2020

IFRS Foundation appoints three new Trustees

December 16, 2020

European Union formally adopts IFRS 4 amendments regarding the temporary exemption from applying IFRS 9

December 15, 2020

IVSC publishes exposure draft on valuing financial instruments

December 15, 2020

GRI comments on the Trustees' sustainability consultation

December 15, 2020

Option for Member States to delay ESEF by one year

December 14, 2020

FRC publishes consolidated covid-19 guidance for companies and auditors.

December 11, 2020

FRC announces thematic reviews and priority sectors for 2021/2022

December 11, 2020

IFAC comments on the Trustees' sustainability consultation

December 11, 2020

IPSASB publishes amendments regarding public sector financial instruments

December 11, 2020

FRC highlights importance of a challenge culture in audit firms

December 11, 2020

Financial Reporting Lab publishes its final newsletter for 2020

December 10, 2020

Closing Out 2020

December 10, 2020

UK GAAP application for reporting periods ending 31 December 2020

December 10, 2020

New and revised pronouncements as at 31 December 2020

December 10, 2020

ICAS report on IAS 37 and decommissioning liabilities

December 9, 2020

The three paradoxes of sustainability reporting

December 9, 2020

Pre-meeting summaries for the December 2020 IASB meeting

December 9, 2020

IASB publishes request for information on the post-implementation review of IFRS 10-12

December 9, 2020

IASB Vice-Chair speaks at annual AICPA conference

December 8, 2020

New CMAC members

December 8, 2020

ESMA integrates latest IFRS updates in its ESEF taxonomy

December 7, 2020

EFRAG is looking for new Board members

December 7, 2020

Deloitte IFRS Masterclass 2020

December 7, 2020

EFRAG publishes November 2020 issue of 'EFRAG Update'

December 7, 2020

December 2020 IASB meeting agenda posted

December 4, 2020

IFRS Interpretations Committee holds December 2020 meeting

December 4, 2020

First discussion of seventh round of academic research contributions to the IASB's work

December 3, 2020

Creation of new IFRS SSB

December 1, 2020

FRC consults on annual review of FRS 101

December 1, 2020

FRC consults on revisions to ISRE (UK) 2410

December 1, 2020

We comment on the Trustees' sustainability consultation

December 1, 2020

Report on the November 2020 IFRS Advisory Council meeting

December 1, 2020

President of the EFRAG Board consults on his views on non-financial reporting standard-setting

December 1, 2020

IVSC publishes perspectives paper on social value

December 1, 2020

EFRAG outreach event on business combinations and the investor view – summary report

November 30, 2020

IASB publishes discussion paper on business combinations under common control

November 30, 2020

Pre-meeting summaries for the December 2020 IFRS Interpretations Committee meeting

November 27, 2020

FRC disappointed with the response to the 2018 UK Corporate Governance Code

November 27, 2020

FRC and BEIS letters on accounting and reporting from 1 January 2021

November 27, 2020

IASB publishes proposed amendment to IFRS 16

November 27, 2020

FRC publishes results of review of audit firms going concern assessments

November 27, 2020

Report on the autumn 2020 IFASS meeting

November 26, 2020

Agenda for the upcoming Emerging Economies Group meeting

November 25, 2020

IIRC and SASB intend to merge

November 24, 2020

IASB issues podcast on latest Board developments (November 2020)