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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.

Need to know - November 2023 (Areas of Focus for Corporate Reporting)Legal and regulatory FRS 102 IFRS Financial Reporting Sustainability Reporting IFRS e-learnings Recent Deloitte Publications

Accounting Roundup - Closing Out

GAAP in the UK [A] - Legal and Regulatory

GAAP in the UK [B] - FRS 102

GAAP in the UK [C] - International Financial Reporting Standards

GAAP in the UK [D] - IFRS 9

GAAP in the UK [E] - IAS 39

GAAP in the UK [F] - IFRS 17

GAAP in the UK [G] - Sustainability Reporting (Global)

GAAP in the UK [H] - Sustainability Reporting (EU)

GAAP in the UK [I] - Sustainability Reporting (GHG Protocol)

Illustrative financial statements for listed groups

Illustrative financial statements for unlisted groups

September 11, 2024

Editorial Corrections (September 2024)

The IFRS Foundation promotes the adoption of IFRS Standards and is the oversight body of the International Accounting Standards Board. IFRS Foundati...

September 4, 2024

IFRS on Point - August 2024

IFRS on Point - August 2024

September 4, 2024

IFRS on Point - August 2024

IFRS on Point - August 2024

September 2, 2024

Supplementary IASB Update August 2024

This IASB Update highlights preliminary decisions of the International Accounting Standards Board (IASB). Projects affected by these decisions can be found on the work plan. The IASB's final decisions on IFRS® Accounting Standards, Amendments and IFRIC® Interpretations are formally balloted as set out in the IFRS Foundation's Due Process Handbook. The IASB met for a supplementary meeting on 28 Aug...

September 2, 2024

Monthly News Summary August 2024

Please find below a brief summary of news and events from the IFRS® Foundation over the past month:

August 29, 2024

PTU/2024/3, IFRS Accounting Taxonomy 2024—Update 3 — IFRS 19 Subsidiaries without Public Accountability: Disclosures, Amendments to the Classification and Measurement of Financial Instruments and Annual Improvements

IFRS 19 Subsidiaries without Public Accountability: Disclosures, Amendments to the Classification and Measurement of Financial Instruments and Annual Improvements Comments to be received by 28 October 2024 August 2024 Proposed Taxonomy Update Accounting Taxonomy 2024—Update 3 Foundation Accounting Taxonomy 2024 Proposed Update 3 IFRS 19 Subsidiaries without Public Accountability: ...

August 23, 2024

Need to know - August 2024 (IASB proposes amendments to IFRS 19)

Need to know - August 2024 (IASB proposes amendments to IFRS 19)

August 15, 2024

IASB/PTU/2024/2, IFRS Accounting Taxonomy 2024—Update 2 — Contra

Contracts for Renewable Electricity Comments to be received by 14 October 2024 August 2024 Proposed Taxonomy Update Accounting Taxonomy 2024—Update 2 Foundation Accounting Taxonomy 2024 Proposed Update 2 Contracts for Renewable Electricity Comments to be received by 14 October 2024 Accounting Taxonomy 2024—Proposed Update 2 Contracts for Renewable Electricity is published by the...

Go to Recent Updates

September 3, 2024

Agenda for the September 2024 ASAF meeting

September 2, 2024

Annual ECON exchange of views with representatives of the IFRS Foundation

September 2, 2024

IFRS Foundation announces availability of translated content

August 30, 2024

EFRAG publishes XBRL Taxonomy for ESRSs set 1

August 30, 2024

Sustainability reporting events at Climate Week NYC

August 30, 2024

September 2024 IFRS Interpretations Committee meeting agenda posted

August 30, 2024

IVS to become freely available from 2025

August 30, 2024

Updated IPSAS-IFRS alignment dashboard (September 2024)

August 29, 2024

August 2024 IASB meeting notes posted

August 29, 2024

Upcoming World Standard-setters meeting

August 29, 2024

IASB proposes third update to IFRS Accounting Taxonomy 2024

August 27, 2024

Agenda for the September 2024 SMEIG meeting

August 27, 2024

Pre-meeting summary for the August 2024 supplementary IASB meeting

August 27, 2024

IVSC concludes perspectives paper series on intangible assets

August 27, 2024

Annual ECON exchange of views to take place next Monday

August 27, 2024

FRAB minutes and supporting documents for June 2024 meeting made available

August 23, 2024

August 2024 Supplementary IASB meeting agenda posted

August 19, 2024

Agenda for the August 2024 DPOC meeting

August 16, 2024

FRC launches Discussion Paper on the future of digital reporting in the UK

August 15, 2024

IASB proposes update to IFRS Accounting Taxonomy for Renewable Electricity

August 14, 2024

IPSASB proposes amendments to clarify the requirements for first-time adoption of accrual basis IPSAS

August 14, 2024

FRC issues second research report on the Wates Principles

August 13, 2024

IFRS Foundation Trustees reappoint IASB Board members

August 12, 2024

Summary of the June 2024 DPOC meeting

UKEB publishes its 2024 Annual Board Effectiveness Review

Recent sustainability reporting developments

FRC issues amendments to FRS 101 following its 2023/24 annual review

ISSB publishes webcast on its two-year work plan

EC publishes FAQs on CSRD implementation

IFRS Foundation announces Trustee appointment

UKEB publishes its final comment letter on the IASB's Exposure Draft on Contracts for Renewable Electricity

FRC publishes its draft 2025 Taxonomy Suite for comment

Call for papers – 5th IPSASB research forum

UKEB writes to the IASB in relation to its rate-regulated activities project

FRC issues consultation on revisions to its going concern guidance

Summary of the July 2024 ASAF meeting now available

FRC publishes annual audit quality inspection results 2023/24

IPSASB proposes amendments to IPSAS as a result of the application of IPSAS 46

IASB issues podcast on latest Board developments (July 2024)

IFRS Foundation publishes guide on using the IFRS digital taxonomies

GRI and TNFD publish interoperability table

IASB proposes illustrative examples on climate-related and other uncertainties in the financial statements

UKEB publishes its final comment letter on the proposed amendments aimed at enhanced information on acquisitions

July 2024 IASB meeting notes posted

IASB proposes amendments to IFRS 19

July 2024 ISSB meeting notes posted

Agenda papers available for the UKEB ad-hoc public Board meeting on 2nd August 2024

Updated IASB and ISSB work plan — Analysis (July 2024)

ISSB publishes podcast on latest developments (July 2024)

Centre for Public Interest Audit formed