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

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***COVID-19 Resources***Legal and regulatory FRS 102 IFRS Standards IFRS e-learnings 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

Video: Third Agenda Consultation—EAA congress

Recording of the International Accounting Standards Board (Board) presentation delivered to the attendees of the European Accounting Association (EAA) Virtual Congress is now available. In the presentation, Technical Staff Rafal Markowski, Anne McGeachin and Ana Simpson gave an overview of the Third Agenda Consultation that is currently out for comment. Watch the recording of the presentation on t...

Video: IASB Technical Update

Recording of the International Accounting Standards Board (Board) presentation delivered to the attendees of the European Accounting Association (EAA) Virtual Congress is now available. In the first presentation, Board Member Ann Tarca and Technical Staff Anne McGeachin and Ana Simpson provided updates on the Board’s progress in other projects. Watch the recording of the presentation on the IASB T...

IFRS on Point — May 2021

IFRS on Point For more information please see the following websites: www.iasplus.com www.deloitte.com IFRS Global Office June 2021 International headlines Board publishes Exposure Draft that proposes a revised Practice Statement on management commentary The International Accounting Standards Board (Board) has published Exposure Draft Management Commentary proposing to significa...

May 2021 IASB podcast

02 June 2021 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 24 to 27 May 2021. Highlights included: decisions taken in the Primary Financial Statements, the Second Comprehensive Review of the IFRS for SMEs Sta...

IASB and IFRS Foundation Monthly News Summary - May 2021

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:

IASB Update May 2021

This IASB Update highlights preliminary decisions of the International Accounting Standards Board (Board). Projects affected by these decisions can be found on the work plan. The Board's final decisions on IFRS® Standards, Amendments and IFRIC® Interpretations are formally balloted as set out in the IFRS Foundation's Due Process Handbook. The Board met remotely on 24–27 May 2021.

ED/2021/6, Management Commentary—Basis for Conclusions

Practice Statement Exposure Draft Basis for Conclusions May 2021 Comments to be received by 23 November 2021 Management Commentary Basis for Conclusions on Exposure Draft Management Commentary Comments to be received by 23 November 2021 This Basis for Conclusions accompanies the Exposure Draft Management Commentary (published March 2021; see separate booklet). Comments need to b...

ED/2021/6, Management Commentary

Practice Statement Exposure Draft May 2021 Comments to be received by 23 November 2021 Management Commentary Exposure Draft Management Commentary Comments to be received by 23 November 2021 Exposure Draft Management Commentary is published by the International Accounting Standards Board (Board) for comment only. Comments need to be received by 23 November 2021 and should be subm...

Go to Recent Updates

Agenda for the June 2021 DPOC meeting

IIRC and SASB officially merge

FRC extends application period for accounting requirements covering COVID-19 related rent concessions

Second webinar in series on disclosure requirements in IFRS Standards

TCFD consults on updates to its 2017 recommendations

EFRAG webinar on the discussion paper on crypto-assets (liabilities)

Recording of EAA-IASB workshop on the Third Agenda Consultation

Pre-meeting summaries for the June 2021 IFRS Interpretations Committee meeting

Eminent Persons Group to advise Trustees on their sustainability initiative

New Taskforce on Nature-related Financial Disclosures launched

G7 Finance Ministers and Central Bank Governors support Trustees' sustainability initiative

EFRAG conducting survey on the IASB’s future agenda and EFRAG’s proactive research agenda

Trustees to offer webinar on their sustainability initiative

Report on the May 2021 IFRS Advisory Council meeting

EFRAG draft comment letter on the exposure draft on lack of exchangeability

IASB Chair provides final observations

IASB issues podcast on latest Board developments (May 2021)

Agenda for the June 2021 ASAF meeting

EFRAG issues annual review for 2020

EFRAG publishes May 2021 issue of ‘EFRAG Update’

May 2021 IASB meeting notes posted

Webinar series on disclosure requirements in IFRS Standards — recording of first webinar available

EFRAG RRA briefing

Agenda for June 2021 joint CMAC-GPF meeting

Call for nominations: Chair and Vice-Chair of the ISSB

Updated IPSAS-IFRS alignment dashboard

ACCA report on integrated thinking

UK Endorsement Board secretariat publishes final comment letter on IASB’s Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12

UK Endorsement Board publishes draft comment letter on the IASB’s DP/2020/2 Business Combinations under Common Control

June 2021 IFRS Interpretations Committee meeting agenda posted

Updated IASB work plan — Analysis (May 2021)

Discounting in financial reporting

IFRS Foundation appoints new Trustee

IASB supports narrow-scope amendment to IFRS 17

UK Endorsement Board receives delegated powers

FRC Lab calls for participants in a survey on UK Electronic Reporting

FRC issues revised International Standard for the auditor's responsibilities relating to fraud

IASB publishes exposure draft of revised Practice Statement on Management Commentary

Second IVSC perspectives paper on ESG and business valuation

New agenda paper for IASB's session on a possible narrow-scope amendment to IFRS 17

FRC publishes report on workforce engagement

FRC concludes on the annual review of FRS 101

We comment on two IFRS Interpretations Committee tentative agenda decisions

FRC publishes a Thematic Briefing on the audit of cash flow statements

FRC publishes the results of its interim reporting thematic review

FRC issues Revised International Standard for Review Engagements (ISRE (UK) 2410)

Pre-meeting summaries for the May 2021 IASB meeting

Agenda for next week's IASB meeting updated

EFRAG to conduct field testing on IASB’s project on disclosure requirements in IFRS Standards

ICAEW webinar on climate risk and corporate reporting