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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.

iGAAP IFRS Standards Recent Deloitte Publications

iGAAP - Volume A - IFRS Standards (general)

iGAAP - Volume B - IFRS 9

iGAAP - Volume C - IAS 39

IFRS disclosures in practice

Model financial statements for IFRS reporters

December 11, 2019

IFRS on Point — November 2019

IFRS Global Office December 2019 IFRS on Point Financial Reporting Developments and Information from November 2019 International headlines IASB Board meeting (November 2019) The International Accounting Standards Board (IASB) met in London on November 2019. The following topics were on the agenda: • Primary Financial Statements • Subsidiaries that are SMEs • Disclosure Initiative...

December 9, 2019

IFRS in Focus December 2019 (Closing Out 2019)

IFRS in Focus December 2019 (Closing Out 2019)

November 12, 2019

IFRS on Point — October 2019

IFRS on Point — October 2019

October 14, 2019

IFRS on Point — September 2019

IFRS on Point — September 2019

September 26, 2019

Interest Rate Benchmark Reform — Amendments to IFRS 9, IAS 39 and IFRS 7 (September 2019)

Standards September 2019 Amendments to IFRS 9, IAS 39 and IFRS 7 Interest Rate Benchmark Reform Interest Rate Benchmark Reform Amendments to ...

September 26, 2019

IFRS in Focus September 2019 (IASB issues Interest Rate Benchmark Reform amendments to IFRS 9, IAS 39 and IFRS 7)

IFRS in Focus September 2019 IFRS in Focus IASB issues Interest Rate Benchmark Reform amendments to IFRS 9, IAS 39 and IFRS 7 This IFRS in Focus addresses the recent amendments to IFRS 9 Financial Instruments, IAS 39 Financial Instruments: Recognition and Measurement and IFRS 7 Financial Instruments: Disclosures that have been published by the International Accounting Standards Board (IASB)...

September 17, 2019

IFRS on Point — August 2019

IFRS Global Office September 2019 Financial Reporting Developments and Information from August 2019 International headlines Deloitte IFRS communications and publications Comment letters Effective dates For more information please see the following websites: www.iasplus.com www.deloitte.com International headlines IASB proposes amendments to IAS 1 and the Materiality Practice State...

August 20, 2019

IFRS on Point — July 2019

1 IFRS Global Office August 2019 IFRS on point Financial Reporting Developments and Information from July 2019 International headlines IASB publishes proposed amendments to IAS 12 The International Accounting Standards Board (IASB) has published Exposure Draft Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Proposed amendments to I...

Go to Recent Updates

December 10, 2019

Death of Paul Volcker, inaugural Chairman of the IFRS Foundation Trustees

December 10, 2019

New and revised pronouncements as at 31 December 2019

December 10, 2019

IASB Vice-Chair speaks at annual AICPA conference

December 9, 2019

EFRAG explains how comments on its draft IFRS 17 comment letter were considered in finalising the letter

December 6, 2019

Videos from the 'IFRS & Regulation: Searching for Common Ground' conference

December 6, 2019

European Union formally adopts updated references to the Conceptual Framework

December 6, 2019

Chairman of the IFRS Foundation Trustees speaks about Big Techs and financial stability

December 6, 2019

Pre-meeting summaries for the December IASB meeting

December 4, 2019

SEC appoints new deputy chief accountant

December 4, 2019

CAQ issues publication on company-prepared information

December 3, 2019

December 2019 IASB meeting agenda posted

December 3, 2019

Agenda and slides for the upcoming MCCG meeting

November 29, 2019

We comment on the IASB's proposed amendments to IAS 1 and the Materiality Practice Statement

November 28, 2019

ESMA opposes national or regional implementation guidance for IFRSs

November 28, 2019

IFRS Advisory Council membership update

November 28, 2019

IFRS Interpretations Committee holds November 2019 meeting

November 28, 2019

IASB issues podcast on latest Board developments (November 2019)

November 28, 2019

Article on IFRSs and climate-related disclosures

November 27, 2019

Report on the autumn 2019 IFASS meeting

November 27, 2019

Agenda for the December 2019 ASAF meeting

November 26, 2019

November 2019 IASB meeting notes posted

November 25, 2019

We comment on five IFRS Interpretations Committee tentative agenda decisions

November 25, 2019

Updated IASB work plan — Analysis (November 2019)

November 25, 2019

Agenda for the December 2019 Emerging Economies Group meeting

November 21, 2019

IASB releases podcast on IFRS 17

November 21, 2019

IFRS Foundation issues guide on accounting policies

November 21, 2019

Recent sustainability and integrated reporting developments

November 20, 2019

IASB discusses redeliberation plan for proposed IFRS 17 amendments

November 19, 2019

Agenda and pre-meeting summaries for the November 2019 IFRS Interpretations Committee meeting

November 19, 2019

Summary of the October 2019 GPF meeting

November 18, 2019

Summary of the October 2019 ASAF meeting now available

November 15, 2019

Pre-meeting summaries for the November IASB meeting

November 14, 2019

We comment on the IASB's proposed amendments to IAS 12

November 14, 2019

Additional IFRS 9 deferral in Pakistan

November 12, 2019

Applicants invited for IFRS Interpretations Committee membership

November 11, 2019

Communiqué from latest China-Japan-Korea accounting standard-setters meeting

November 8, 2019

November 2019 IASB meeting agenda posted

November 8, 2019

IFRS model financial statements 2019

November 8, 2019

FASB Chairman discusses interrelation between standard-setting and XBRL

November 8, 2019

New ICAI publications

November 7, 2019

IFRS Foundation Trustees and Due Process Oversight Committee hold October 2019 meeting

November 7, 2019

IFRS Foundation appoints three new Trustees

November 7, 2019

FRC publishes thematic review findings of IFRS 16 company disclosures

November 6, 2019

Summary of the October 2019 CMAC meeting

November 5, 2019

IASB Chair discusses the future of financial reporting

November 5, 2019

FRC launches 'Horizons' project series

November 4, 2019

Recordings from the sixth IASB Research Forum

November 4, 2019

Recent sustainability reporting developments

November 4, 2019

Presentations at ISAR 36

October 31, 2019

IASB issues podcast on latest Board developments (October 2019)