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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.

***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

Need to know - April 2021 (IASB publishes amendment to IFRS 16 to extend the practical relief on COVID-19-related rent concessions)

This Need to know outlines the recent amendment to IFRS 16 Leases titled Covid-19-Related Rent Concessions beyond 30 June 2021, published by the International Accounting Standards Board (Board) in March 2021.

Need to know - April 2021 (IASB proposes amendments to the disclosure requirements in IAS 19 and IFRS 13)

For more information please see the following websites: www.ukaccountingplus.co.uk www.deloitte.co.uk Need to know April 2021 Contents Background Draft guidance for the Board when developing and drafting disclosure sections in IFRS Standards The proposed amendments Alternative view Effective date and transitional provisions Further information IASB proposes amendments to the discl...

Need to know - April 2021 (IASB seeks views on what the Board’s priorities should be over the next five years)

For more information please see the following websites: www.ukaccountingplus.co.uk www.deloitte.co.uk Need to know April 2021 Contents Background Content of the Rfl Comment period and next steps Further information IASB seeks views on what the Board’s priorities should be over the next five years Need to know This Need to know outlines the contents of the Request for Information: Thi...

IFRS on Point — March 2021.pdf

IFRS on Point IFRS Global Office April 2021 International headlines Board decides to extend the practical relief regarding COVID-19-related rent concessions In May 2020, the International Accounting Standards Board (Board) amended IFRS 16 to provide lessees with a practical expedient that relieves a lessee from assessing whether a COVID-19-related rent concession is a lease modification. ...

IFRS in your pocket 2021

IFRS in your pocket 2021 Abbreviations 1 Foreword 2 Deloitte Accounting Research Tool (DART) 4 Our IAS Plus website 6 IFRS Standards around the world 8 The IFRS Foundation and the Board 10 Standards, Interpretations and Practice Statements 20 Board projects 127 Deloitte IFRS resources 137 Contacts 139 Contents IFRS in your pocket 1 Abbreviations ARC Accounting Regulatory C...

IFRS Foundation Annual Report 2020

Governance Reports Financials Overview 4 Report from the Chair of the IFRS Foundation Trustees 6 Report from the Chair of the International Accounting Standards Board 3 About us 8 Our objectives and how we create value 9 Our people 12 International Accounting Standards Board 13 Our stakeholders and how we engage 20 Our structure 21 Trustees of the IFRS Foundation 23 Trustee committees 24...

March 2021 Joint Capital Markets Advisory Committee and Global Preparers Forum meeting summary

The International Accounting Standards Board's user advisory group, the Capital Markets Advisory Committee (CMAC), met on 11 March 2021. The topics for discussion were as follows: Post-implementation Review of IFRS 9—Classification and Measurement Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12 Rate-regulated Activities Business Combinations Under Common Control The summary, recordings ...

Feature: Investor Perspectives: The International Accounting Standards Board’s Agenda Consultation—An Opportunity for Investors to Weigh In (Zach Gast, Board member, International Accounting Standards Board — March 31, 2021)

Zach Gast, a member of the International Accounting Standards Board (Board), urges investors to lend their voice to the Board’s Agenda Consultation on its five-year work plan. Access the Investor Perspective article.

Go to Recent Updates

Pre-meeting summaries for the March 2021 IASB meeting

Report of the February 2021 SME Implementation Group meeting

IFRS Foundation Trustees reappoint two IFRS Interpretations Committee members

Financial Reporting Lab publishes its first newsletter for 2021

Report on the February 2021 IFRS Advisory Council meeting

IOSCO sees coherence between IFRS Foundation and EU approach on non-financial reporting

EFRAG publishes draft endorsement advices on disclosure of accounting policies and definition of accounting estimates

March 2021 IASB meeting agenda posted

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

IFRS Foundation Trustees seek ASAF members

IASB decides to extend the practical relief regarding COVID-19-related rent concessions

IASB Chair's farewell speech to IFASS members

IASB offers insights on forthcoming agenda consultation

Applicants invited for IFRS Interpretations Committee membership

Pre-meeting summary for the March 2021 IASB supplementary meeting

Standard setters discuss non-financial reporting

Final reports on possible EU non-financial reporting standards

IFRS Foundation Trustees announce strategic direction and further steps of their sustainability initiative

EFRAG’s final comment letter on the IASB's proposed amendment to IFRS 16 and COVID 19

March 2021 IFRS Interpretations Committee meeting agenda posted

UK Endorsement Board supports the IASB's proposed amendment to IFRS 16 and COVID 19

The Hampton-Alexander Review publishes its 2020 Report

Agenda for the March 2021 GPF meeting

IVSC perspectives paper on ESG and business valuation

FRC sets clear expectations for the quality of ‘comply or explain’ reporting

Appointment to the IFRS Advisory Council

Supplementary IASB meeting

Case study-based survey on intangibles

Updated IPSAS-IFRS alignment dashboard

EFRAG publishes a feedback statement on the IASB DP/2020/1 Business Combinations - Disclosures, Goodwill and Impairment

EFRAG publishes February 2021 issue of 'EFRAG Update'

February 26, 2021

Gender pay gap reporting regulation enforcement delayed to October

February 26, 2021

Agenda for March 2021 CMAC meeting

February 26, 2021

IOSCO calls on IASB and FASB to collaborate on goodwill accounting

February 25, 2021

IOSCO calls for globally consistent, comparable, and reliable sustainability standards

February 24, 2021

IASB issues podcast on latest Board developments (February 2021)

February 24, 2021

EFRAG launches podcast series on the post-implementation reviews of IFRS 10, IFRS 11, and IFRS 12

February 24, 2021

Deloitte supports the IASB's proposal to extend the practical relief regarding COVID-19-related rent concessions

February 24, 2021

Agenda for the March 2021 ASAF meeting

February 23, 2021

Report from the November 2020 Emerging Economies Group meeting

February 23, 2021

Agenda for the March 2021 DPOC meeting

February 23, 2021

FRC publishes its draft Strategy, Plan and Budget for 2021/22

February 19, 2021

Updated IASB work plan — Analysis (February 2021)

February 19, 2021

February 2021 IASB meeting notes posted

February 18, 2021

Agenda for the March 2021 IFASS meeting

February 17, 2021

Recent sustainability reporting developments

February 17, 2021

FRC Lab report on virtual and augmented reality

February 17, 2021

IVSC valuation guide on IBOR reform

February 15, 2021

Summary of the February 2021 ITCG meeting

February 15, 2021

IASB announces webinar on regulatory assets and regulatory liabilities exposure draft