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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 4 May 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

IASB Update – May 2020

This IASB Update highlights preliminary decisions of the International Accounting Standards Board (Board). The Board's final decisions on IFRS® Standards, Amendments and IFRIC® Interpretations are formally balloted as set out in the Due Process Handbook of the IFRS Foundation and the IFRS Interpretation Committee. The Board met remotely on 20–21 May 2020. The topics, in order of discussion, were a...

FRC updates its COVID-19 guidance for companies to include reporting of exceptional items and APMs

The Financial Reporting Council (FRC) has updated its COVID-19 guidance for companies to explain how they should report exceptional items and alternative performance measures (APMs) in their reports and accounts in light of COVID-19.

IFRS in Focus May 2020 (IASB publishes package of narrow-scope amendments to IFRS Standards)

IFRS in Focus May 2020 IFRS in Focus IASB publishes package of narrow-scope amendments to Proceeds before Intended Use (Amendments to IAS 16) Onerous Contracts Cost of Fulfilling a Contract (Amendments to IAS 37) Annual Improvements to IFRS Standards Contents Reference to the Conceptual Framework (Amendments 3) Property, Plant and Equipment www.iasplus.com www.deloitte.c...

ESMA statement on the implications of the COVID-19 outbreak on the half-yearly financial reports

The European Securities and Markets Authority (ESMA) has issued a public statement calling for transparency on COVID-19 effects in half-yearly financial reports.

Deloitte launches new webcast series on accounting considerations related to COVID-19

The Coronavirus Disease 2019 (COVID-19) pandemic is affecting economic and financial markets; virtually all industries are facing challenges associated with the economic conditions resulting from efforts to address it. We have set up a series of webcasts that discusses certain key IFRS accounting considerations related to conditions that may result from the COVID-19 pandemic.

Podcast on corporate reporting and the coronavirus crisis

Accountancy Europe has released a podcast exploring the repercussions of the corona crisis for corporate reporting and particularly focusing on banks. The podcast also discusses how IFRS 9 can incorporate the irregularities of the current situation and outlines other accommodations that have been made for both companies and banks to report on this period.

IASB votes to finalise IFRS 16 amendment

In a supplementary meeting today, the IASB considered the feedback it received on its 24 April exposure draft 'Covid-19-Related Rent Concessions (Proposed amendment to IFRS 16)' that contained a proposed amendment that would provide lessees with an exemption from assessing whether a COVID-19-related rent concession is a lease modification. The 14-day comment letter period closed on 8 May 2020 and the Board received 110 comment letters (including late submissions).

Reference to the Conceptual Framework — Amendments to IFRS 3 (May 2020)

Standards May 2020 Amendments to IFRS 3 Reference to the Conceptual Framework Reference to the Conceptual Framework Amendments to IFRS 3 ...

Go to Recent Updates

AAOIFI statement on COVID-19 accounting implications for Islamic financial institutions

IASB announces webinars of PFS ED and on Goodwill DP

IIRC publishes consultation draft of its revised Framework

ESMA statement on the implications of the COVID-19 outbreak on the half-yearly financial reports

EFRAG issues annual review for 2019

Outreach event on primary financial statements

Podcast on corporate reporting and the coronavirus crisis

IASB votes to finalise IFRS 16 amendment

Summary of the March 2020 CMAC meeting

Agenda for the June 2020 ITCG meeting

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

IASB issues amendments to IAS 16 regarding proceeds before intended use

IASB concludes the 2018-2020 annual improvements cycle

IASB publishes amendments to IFRS 3 to update a reference to the Conceptual Framework

IASB finalises amendments to IAS 37 regarding onerous contracts

We comment on two IFRS Interpretations Committee tentative agenda decisions

Pre-meeting summaries for the May 2020 IASB meeting

IFRS Foundation Trustee discusses sustainability reporting

Summary of the April 2020 ASAF meeting now available

EFRAG draft comment letter on deferral of IAS 1 effective date ED

Collections of COVID-19 resources

May 2020 IASB meeting agenda posted

IASB announces supplementary meeting

IASB announces meeting updates in view of the COVID-19 pandemic

Second IPSASB research forum

IASB proposes to defer effective date of IAS 1 amendments

IFRS Interpretations Committee holds April 2020 meeting

Agenda for the May 2020 IFRS Advisory Council meeting

EFRAG draft comment letter on rent concessions ED

IASB issues podcast on latest Board developments (April 2020)

Responses to Accountancy Europe cogito paper show strong support for a global solution to non-financial reporting

Summary of the March 2020 GPF meeting

April 2020 IASB meeting notes posted

Agenda for the May 2020 Emerging Economies Group meeting

AcSB article series on COVID-19 accounting questions

IFRS Foundation seeks IASB Board members

IASB Chair discusses annual cohorts

Feedback on the EFRAG discussion paper on pension plans with an asset-return promise

IASB releases podcast on IFRS 17 (April 2020)

EFRAG extends consultation period on primary financial statements

Updated IASB work plan — Analysis (April 2020 regular meeting)

IASB publishes proposed amendment regarding COVID-19-related rent concessions

Pre-meeting summaries for the April 2020 IFRS Interpretations Committee meeting

EFRAG draft comment letter on IBOR ED

IPSASB extends comment letter deadline for its three recent exposure drafts

IASB provides three methods to respond to the second comprehensive review of the IFRS for SMEs Standard

IOSCO sees role for itself in sustainable finance

European Union formally adopts IFRS 3 amendments regarding the definition of a business

Updated IASB work plan — Analysis (April 2020 supplementary meeting)

Pre-meeting summaries for the April IASB meeting