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

***COVID-19 Resources***iGAAP IFRS Literature Recent Deloitte Publications

IFRS in Focus (Accounting Considerations Related to Coronavirus 2019 Disease) **Updated 16 June 2020**

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

IFRS on Point — June 2020

For more information please see the following websites: www.iasplus.com www.deloitte.com IFRS Global Office August 2020 IFRS on Point Financial Reporting Developments and Information from July 2020 International Headlines International Headlines IASB defers effective date of IAS 1 amendments The International Accounting Standards Board (IASB) has published Cl...

Two-part webcast: Amendments to IFRS 17 Insurance Contracts

30 July 2020 A new two-part webcast in a series to support the implementation of IFRS 17 Insurance Contracts is now available. It provides an overview of the amendments to IFRS 17 made by the Board in June 2020. This webcast consists of two parts: Part 1—amendments to the requirements other than transition; and Part 2—amendments to the transition requirements. These, along with other webcasts in t...

July 2020 IASB podcast

29 July 2020 In this episode of our monthly IASB podcast, Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board (Board), focus on the Board’s discussions at the meeting held virtually on 22–23 July 2020: IBOR Reform and its Effects on Financial Reporting—Phase 2; Disclosure Initiative—Accounting Policies; Management Commentary; Extractive Activities; ...

IFRS in Focus July 2020 (IASB defers effective date for 'Classification of Liabilities as Current and Non-Current')

IFRS in Focus IASB defers effective date for Classification of Liabilities as Current and Non-Current This IFRS in Focus discusses the amendment to IAS 1 Presentation of Financial Statements titled Classification of Liabilities as Current or Non-current—Deferral of Effective Date published by the International Accounting Standards Board (Board) in July 2020. • In January 2020, the Board i...

COVID-19 accounting tool for governments

The International Federation of Accountants (IFAC), the Zurich University of Applied Science (ZHAW), and the International Public Sector Accounting Standards Board (IPSASB) have published a tool for governments and other interested stakeholders to apply best practices in public sector accounting when analysing COVID-19-related intervention programs.

Webcasts on Exposure Draft General Presentation and Disclosures

The IASB publishes webcasts to support the understanding and implementation of IFRS Standards and to support constituents in the comment letter process. These webcasts are designed to ensure the consistent application of IFRS Standards globally. Webcasts for each of the following topics can be accessed by clicking on the links below. First webinar on Exposure Draft General Presentation and Disclos...

ESMA statement on supervisory coordination on accounting for COVID-19-related rent concessions

The European Securities and Markets Authority (ESMA) has issued a public statement recommending coordination of supervisory action with regards to issuers’ accounting for COVID-19-related rent concessions.

FRC publishes thematic review findings on financial reporting effects of COVID-19

The UK Financial Reporting Council (FRC) has published the results of a thematic review looking at company reporting since the onset of the COVID-19 pandemic.

Go to Recent Updates

IASB publishes Spanish webcast recording on the request for information for the IFRS for SMEs Standard

IFRS Foundation meetings to be held remotely in 2020

IASB announces fourth webinar on PFS ED

IASB announces fourth Japanese language webinar on exposure draft on general presentation and disclosures

IASB posts webinar on the IFRS Taxonomy 2020

Recordings of the third Chinese webinar on the exposure draft on general presentation and disclosures

IASB announces webinar on the second comprehensive review of the IFRS for SMEs Standard

BIS calls IFRS 17 a "welcome development"

EFRAG outreach event in the context of the endorsement process of IBOR Phase 2

IASB issues goodwill and impairment project webinar in French

IFRS Foundation announces new ITCG member

IASB announces third Spanish language webinar on exposure draft on general presentation and disclosures

IASB issues webcast on amendments to IFRS 17

IASB issues podcast on latest Board developments (July 2020)

IASB announces third Portuguese language webinar on exposure draft on general presentation and disclosures

Summary of responses to the EC consultation on the revision of the NFRD

Until the end of 2020, all IFRS Foundation meetings to be held remotely

July 2020 IASB meeting notes posted

Updated IASB work plan — Analysis (July 2020 meeting)

Recent sustainability and integrated reporting developments

COVID-19 accounting tool for governments

Agenda for the July 2020 ITCG meeting

Summary of the June 2020 ITCG meeting

IFAC calls on G20 leaders to strengthen reporting in their long-term recovery from COVID-19

Recordings of the third round of IASB webinars on the exposure draft on general presentation and disclosures

FRC publishes thematic review findings on financial reporting effects of COVID-19

ESMA statement on supervisory coordination on accounting for COVID-19-related rent concessions

Podcast on the public sector and the coronacrisis (part 2)

EFRAG publishes discussion paper on crypto-assets (liabilities)

IASB issues third webcast related to its request for information on the IFRS for SMEs Standard

IFRS Foundation Trustees seek to fill Advisory Council vacancies

European Lab seeks members for its task force on possible EU non-financial reporting standards

Portuguese and Spanish recordings of the recent webinars on the goodwill an impairment DP

Recording of European virtual academic research seminar on primary financial statements

ESMA, EBA reiterate that IFRSs do not hamper sustainable investment behaviour

Report from the May 2020 Emerging Economies Group meeting

Pre-meeting summaries for the July 2020 IASB meeting

Asia-Oceania virtual academic research seminar on primary financial statements

IASB publishes proposed IFRS Taxonomy update

IASB announces its third Chinese language webinar on exposure draft on general presentation and disclosures

IASB defers effective date of IAS 1 amendments

IPSASB proposes to delay effective dates

Consolidated version of IFRS 17 incorporating the June 2020 amendments

IASB publishes editorial corrections and errata on IFRS 17

Recording of the third webinar on PFS ED

AASB FAQs on the coronavirus pandemic and the impairment of non-financial assets

Joint EFRAG, Business Europe, IASB roundtable on PFS

Japan updates list of 'designated' IFRSs, includes recent IFRS 16 amendment

July 2020 IASB meeting agenda posted

ESMA updates ESEF reporting manual