Deloitte
Accounting Research Tool
Clear
Search
Menu
Quick Links
Legal and regulatory
FRS 102
IFRS Financial Reporting
Sustainability Reporting
Deloitte Newsletters
Help
Log in / Subscribe
GAAP in the UK
iGAAP
GAAP in the UK
US Standards
Log in / Subscribe
GAAP in the UK
Legal and regulatory
Deloitte Guidance
Volume A - UK Reporting - Legal and regulatory framework
Legal and Regulatory Requirements
Company Legislation
Corporate Governance
EU Legislation: EU Directives - Consolidated Versions
EU Legislation: EU Directives - Original Legal Acts
ICAEW Guidance
FRS 102
Deloitte Guidance
Volume B - UK Reporting - FRS 102 (p/c before 1 January 2026)
Volume B(I) - UK Reporting - FRS 102 (p/c on/after 1 January 2026)
Illustrative financial statements for UK unlisted groups 2025
UK Accounting Standards
Accounting Standards
IFRS Financial Reporting
Deloitte Guidance
Volume C - UK Reporting - International Financial Reporting Standards
Volume D - UK Reporting - IFRS 9 and related Standards
Volume E - UK Reporting - IAS 39 and related Standards
Volume F - UK Reporting - IFRS 17 Insurance Contracts
Illustrative financial statements for UK listed groups 2025
Illustrative financial statements for entities applying IFRS 19
Illustrative disclosures for insurers applying IFRS 17
Illustrative financial statements for banks
Illustrative half-yearly financial report
IFRS Literature
IFRS Accounting Standards (linked to Deloitte accounting guidance)
IFRS Accounting Standards (Blue and Red Books)
IASB Amendments
The IFRS for SMEs Accounting Standard
IASB Proposals
Draft IFRIC Interpretations
IASB Guidance and Requests for Information
IFRS Foundation Proposals and Reports
TRG Meetings
IASB Newsletters and Meeting Summaries
IASB Educational Material (including Webcasts and Podcasts)
IASB Speeches, Articles and Presentations
Sustainability Reporting
Deloitte Guidance
Volume G - UK Reporting - Sustainability Reporting (Global)
Volume H - UK Reporting - Sustainability Reporting (EU)
Volume I - UK Reporting - Sustainability Reporting (GHG Protocol)
Sustainability Reporting Literature
IFRS Sustainability Disclosure Standards
ISSB Amendments
ISSB Proposals
ISSB Guidance and Requests for Information
IFRS Foundation Proposals and Reports
ISSB Newsletters and Meeting Summaries
ISSB Educational Material (including Webcasts and Podcasts)
ISSB Speeches, Articles and Presentations
SASB Standards
EU Sustainability Reporting Requirements
Deloitte Newsletters
Deloitte Newsletters
Need to know
A Closer Look
Accounting Roundup
Annual report insights
Governance in brief
Governance in focus
IFRS in your pocket
IFRS on Point
ISSB Adoption Tracker
Help
DART Help
Welcome to the Deloitte Accounting Research Tool (DART)!
What's New on DART?
Key Features
DART Pricing
FAQs
Search Tips
Copyright Notice and Disclaimer of Liability
Cookies Notice
DART Sitemap
Sitemap
Home
Deloitte Newsletters
Deloitte Newsletters
Need to know
Need to know - July 2026 (European Commission publishes delegated act on simplified ESRSs)
Previous Section
Next Section
You are here
...
Need to know
Need to know - July 2026 (European Commission publishes delegated act on simplified ESRSs)