Deloitte
Accounting Research Tool

Home

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***iGAAP IFRS Literature IFRS e-learnings Recent Deloitte Publications

IFRS in Focus (Accounting Considerations Related to Coronavirus 2019 Disease) **Updated 29 October 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

Deferred Tax related to Assets and Liabilities arising from a Single Transaction — Amendments to IAS 12 (May 2021)

Standards May 2021 Amendments to IAS12 Deferred Tax related to Assets and Liabilities arising from a Single Transaction Deferred Tax related ...

IFRS in Focus May 2021 (IASB amends IAS 12 for deferred tax related to assets and liabilities arising from a single transaction)

IFRS in Focus IASB amends IAS 12 for deferred tax related to assets and liabilities arising from a single transaction This IFRS in Focus outlines the recent amendments to IAS 12 Income Taxes titled Deferred Tax related to Assets and Liabilities arising from a Single Transaction published by the International Accounting Standards Board (Board) in May 2021. • The amendments introduce an exce...

IFRS on Point — April 2021

IFRS on Point For more information please see the following websites: www.iasplus.com www.deloitte.com IFRS Global Office May 2021 International headlines IFRS Foundation Trustees propose amendments to the Constitution The Trustees of the IFRS Foundation are proposing amendments to the IFRS Foundation Constitution that would enable the creation of a new International Sustainabilit...

IFRS in Focus May 2021 (IFRS Foundation Trustees propose amendments to the IFRS Foundation Constitution to accommodate an International Sustainability Standards Board)

IFRS in Focus IFRS Foundation Trustees propose amendments to the IFRS Foundation Constitution to accommodate an International Sustainability Standards Board This IFRS in Focus summarises the Exposure Draft (ED) Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standards Board to Set IFRS Sustainability Standards, published by the...

April 2021 IASB podcast

04 May 2021 In this episode of the monthly IASB podcast, Hans Hoogervorst and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board (Board) respectively, talk about the Board’s discussions at the meeting held virtually on 27 and 28 April 2021. Topics included: a continued look at feedback received to the consultation in the Goodwill and Impairment project; an update on th...

European Commission publishes proposed Corporate Sustainability Reporting Directive (April 2021)

Purpose-driven Business Reporting in Focus European Commission publishes proposed Corporate Sustainability Reporting Directive April 2021 For more information please see the following websites: www.iasplus.com www.deloitte.com Purpose-driven Business Reporting in Focus is a partner publication to Deloitte’s IFRS in Focus. It provides updates on developments in purpose- driven busines...

Compilation of Agenda Decisions—Volume 4 (October 2020–March 2021)

April 2021 Foundation Compilation of Agenda Decisions—Volume 4 Published by the IFRS Interpretations Committee October 2021 explanatory m aterialconsistent application Decision Agenda IF R S Committee Compilation of Agenda Decisions published by the IFRS Interpretations Committee (‘The Committee’) Volume 4 (October 2020—March 2021) CONTENTS from page INTRODUCTION 4 IFR...

April 2021 IFRS Interpretations Committee podcast

In the first episode of 2021, IFRS Interpretations Committee Chair and Vice-Chair of the International Accounting Standards Board Sue Lloyd joins Technical Staff Member Patrina Buchanan to talk about recent activities to support the consistent application of IFRS Standards during the first quarter of 2021. Topics include: the definition of net realisable value in IAS 2; sale of a subsidiary with a...

Go to Recent Updates

We comment on the IASB's post-implementation review of IFRS 10, IFRS 11, and IFRS 12

IFRS Foundation announces webinar series on disclosure requirements in IFRS Standards proposals

IOSCO Vice Chair explains why and how IOSCO supports the sustainability initiative of the IFRS Foundation Trustees

Report on the spring 2021 IFASS meeting

IASB to conduct fieldwork on its disclosure review ED

EC conference on the proposed Corporate Sustainability Reporting Directive and the way forward

IFAC encourages a building blocks approach for reporting sustainability-related information

IASB publishes amendments to IAS 12

Recent sustainability and integrated reporting developments

Recording of a Spanish language webinar on the business combinations under common control discussion paper

IASB issues podcast on latest Board developments (April 2021)

Updated IASB work plan — Analysis (April 2021)

April 2021 IASB meeting notes posted

IFRS Foundation Trustees propose amendments to the Constitution

EFRAG BCUCC briefing

IFRS Foundation to hold virtual conference

AASB research into financial reporting by non-corporate or small entities

Podcast on IFRS Interpretations Committee developments

IFRS Foundation publishes fourth compilation of IFRS Interpretations Committee agenda decisions

Final report on the EC's fitness check on public reporting by companies

Summary of the March 2021 ASAF meeting now available

EFRAG outreach event on the draft report on reporting of non-financial risks and opportunities

IFRS Interpretations Committee holds April 2021 meeting

IPSASB publishes four interrelated EDs on measurement

Recording of a Chinese language webinar on the business combinations under common control discussion paper

Pre-meeting summaries for the April 2021 IASB meeting

IASB proposes update to IFRS Taxonomy 2021

EC publishes proposed Corporate Sustainability Reporting Directive

IASB issues 'Investor Update' newsletter

IASB publishes proposed amendments to IAS 21 to clarify the accounting when there is a lack of exchangeability

April 2021 IASB meeting agenda posted

Agenda for the May 2021 IFRS Advisory Council meeting

IFRS Foundation Trustees seek to fill Advisory Council vacancies, are looking for new Chair

IFRS Foundation seeks IASB Board members

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

We comment on two IFRS Interpretations Committee tentative agenda decisions

IFRS Foundation announces new Board member

EFRAG draft comment letter on the IASB's proposed new standard on rate-regulated activities

April 2021 IFRS Interpretations Committee meeting agenda posted

IASB pushes publication of management commentary ED to May

Report and video of an EAA workshop on the post-implementation review of IFRS 10, IFRS 11, and IFRS 12

ESMA publishes report on the activities of accounting enforcers and their findings within the EU in 2020

Agenda for the April 2021 IFRS Advisory Council meeting

EFRAG launches survey on crypto-assets (liabilities)

Summaries of the March 2021 CMAC and GPF meetings

IFRS Foundation publishes its 2020 annual report

EFRAG issues final endorsement advice on IFRS 17 including June 2020 amendments

IASB extends practical relief regarding COVID-19-related rent concessions

IOSCO sets up working group to support the IFRS Foundation sustainability initiative

EFRAG TEG appointments