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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 5 May 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

IASB finalises amendment to IFRS 16 regarding COVID-19-related rent concessions

The International Accounting Standards Board (IASB) has published 'Covid-19-Related Rent Concessions (Amendment to IFRS 16)' amending the standard to provide lessees with an exemption from assessing whether a COVID-19-related rent concession is a lease modification. Concurrently, the IASB also published a proposed Taxonomy Update to reflect this amendment.

FCA extends reporting deadline for interims

The Financial Conduct Authority (FCA) has confirmed additional relief for listed companies facing the challenges of corporate reporting during COVID-19.

HM Treasury sets minimum financial reporting requirements for 2019-20

As a direct consequence of the effects of COVID-19 on government entities, HM Treasury has taken the decision to reduce the financial reporting requirements for preparers of government annual reports and accounts for 2019-20.

IASB Update – May 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 20–21 May 2020. The topics, in order of discussion, were a...

AAOIFI statement on COVID-19 accounting implications for Islamic financial institutions

The Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) has published a statement 'Accounting implications of the impact of COVID-19 pandemic'.

ICAEW and ICAS produce guidance for SME businesses on going concern and COVID-19

The Institute of Chartered Accountants in England and Wales (ICAEW) and the Institute of Chartered Accountants of Scotland (ICAS) have prepared a guide to assist owners and directors of SME businesses in assessing going concern in light of COVID-19.

Need to know - May 2020 (IASB publishes package of narrow-scope amendments to IFRS Standards)

Need to know IASB publishes package of narrow-scope amendments to This Need to know addresses the recent package of narrow-scope amendments to IFRS Standards that has been published by the International Accounting Standards Board (IASB). The individual amendments are: • Reference to the Conceptual Framework, which amends IFRS 3 Business Combinations • Property, Plant and Equipment—P...

ESMA statement on the implications of the COVID-19 outbreak on the half-yearly financial reports

The European Securities and Markets Authority (ESMA) has issued a public statement calling for transparency on COVID-19 effects in half-yearly financial reports.

Go to Recent Updates

ICAEW and ICAS produce guidance for SME businesses on going concern and COVID-19

AAOIFI statement on COVID-19 accounting implications for Islamic financial institutions

IASB announces webinars of PFS ED and on Goodwill DP

IIRC publishes consultation draft of its revised Framework

FRC updates its COVID-19 guidance for companies to include reporting of exceptional items and APMs

ESMA statement on the implications of the COVID-19 outbreak on the half-yearly financial reports

EFRAG issues annual review for 2019

Outreach event on primary financial statements

Podcast on corporate reporting and the coronavirus crisis

IASB votes to finalise IFRS 16 amendment

Summary of the March 2020 CMAC meeting

Agenda for the June 2020 ITCG meeting

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

FRC issues editorial updates to the 2018 Guidance on the Strategic Report

FRC updates its COVID-19 guidance for companies to include going concern considerations for interim reporters

IASB issues amendments to IAS 16 regarding proceeds before intended use

IASB concludes the 2018-2020 annual improvements cycle

IASB publishes amendments to IFRS 3 to update a reference to the Conceptual Framework

IASB finalises amendments to IAS 37 regarding onerous contracts

We comment on two IFRS Interpretations Committee tentative agenda decisions

Pre-meeting summaries for the May 2020 IASB meeting

IFRS Foundation Trustee discusses sustainability reporting

IAASB proposes revisions to ISA 600

Summary of the April 2020 ASAF meeting now available

EFRAG draft comment letter on deferral of IAS 1 effective date ED

Collections of COVID-19 resources

May 2020 IASB meeting agenda posted

IASB announces supplementary meeting

IASB announces meeting updates in view of the COVID-19 pandemic

Second IPSASB research forum

Financial Reporting Lab publishes first newsletter of 2020

EFRAG publishes April 2020 issue of 'EFRAG Update'

ICAEW publishes a two-part guide on COVID-19 considerations for auditing going concern and reporting of material uncertainties

IASB proposes to defer effective date of IAS 1 amendments

IFRS Interpretations Committee holds April 2020 meeting

Agenda for the May 2020 IFRS Advisory Council meeting

EFRAG draft comment letter on rent concessions ED

IASB issues podcast on latest Board developments (April 2020)

Responses to Accountancy Europe cogito paper show strong support for a global solution to non-financial reporting

Summary of the March 2020 GPF meeting

April 2020 IASB meeting notes posted

Agenda for the May 2020 Emerging Economies Group meeting

IFRS Foundation seeks IASB Board members

IASB Chair discusses annual cohorts

Feedback on the EFRAG discussion paper on pension plans with an asset-return promise

IASB releases podcast on IFRS 17 (April 2020)

EFRAG extends consultation period on primary financial statements

Updated IASB work plan — Analysis (April 2020 regular meeting)

IASB publishes proposed amendment regarding COVID-19-related rent concessions

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