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.

New Login Process Tips

***COVID-19 Resources***iGAAP Beyond the numbers 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

iGAAP - Volume E - Beyond the numbers

IFRS disclosures in practice

Model financial statements for IFRS reporters

December 2, 2021

IFRS in Focus November 2021 (IASB proposes amendments to IAS 1 regarding the classification of liabilities with covenants)

For more information please see the following websites: www.iasplus.com www.deloitte.com IFRS in Focus November 2021 IFRS in Focus IASB proposes amendments to IAS 1 regarding the classification of liabilities with covenants This IFRS in Focus outlines the proposals included in Exposure Draft Non-current Liabilities with Covenants (Proposed amendments to IAS 1), published by the Internati...

December 2, 2021

PTU/2021/2, Technology Update

Proposed Taxonomy Update December 2021 IFRS Taxonomy 2021 Proposed Update 2 Technology Update Comments to be received by 3 January 2022 Taxonomy 2021 Proposed Update 2 Technology Update Comments to be received by 3 January 2022 Taxonomy 2021—Proposed Update 2 Technology Update is published by the IFRS Foundation (Foundation) for comment only. Comments need to be received by 3 Jan...

December 2, 2021

IFRS in Focus November 2021 (IASB proposes amendments to IAS 7 and IFRS 7 to address supplier finance arrangements)

For more information please see the following websites: www.iasplus.com www.deloitte.com IFRS in Focus November 2021 IFRS in Focus IASB proposes amendments to IAS 7 and IFRS 7 to address supplier finance arrangements This IFRS in Focus outlines the proposals included in Exposure Draft Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7), published by the International ...

December 1, 2021

IASB and IFRS foundation Monthly News Summary - November 2021

Please find below a brief summary of news and events from the International Accounting Standards Board (Board) and the IFRS® Foundation over the past month:

December 1, 2021

ED/2021/10, Supplier Finance Arrangements — Proposed amendments to IAS 7 and IFRS 7

Standards Exposure Draft November 2021 Comments to be received by 28 March 2022 Supplier Finance Arrangements Proposed amendments to IAS 7 and IFRS 7 Exposure Draft Supplier Finance Arrangements Proposed amendments to IAS 7 and IFRS 7 Comments to be received by 28 March 2022 Exposure Draft Supplier Finance Arrangements is published by the International Accounting Standards Boar...

November 29, 2021

November 2021 IASB podcast

29 November 2021 In this episode of our monthly IASB podcast, Andreas Barckow and Sue Lloyd, Chair and Vice-Chair of the International Accounting Standards Board (IASB) respectively, talk about the Board’s discussions during the monthly meeting held from 15 to 19 November 2021. Topics discussed include: an update on the Primary Financial Statements project; developments in the Goodwill and Impairm...

November 26, 2021

Feature: Investor Perspectives: Supplier Finance Arrangements – disclosures that reflect investor needs (Zach Gast, Board member, International Accounting Standards Board — November 26, 2021)

Investor Perspectives Supplier Finance Arrangements—disclosures that reflect investor needs November 2021 1 Investor Perspectives November 2021 Supplier Finance Arrangements—disclosures that reflect investor needs Zach Gast The International Accounting Standards Board (IASB) is proposing changes in disclosure requirements to improve the transparency of supplier finance arrangemen...

November 19, 2021

Snapshot: Non-current Liabilities with Covenants (November 2021)

Standards Exposure Draft November 2021 Snapshot: Non-current Liabilities with Covenants This snapshot provides an overview of the Exposure Draft Liabilities with Covenants published by the International Accounting Standards Board (Board). The Board’s objective: To improve the information a company provides about liabilities with covenants, in addition to addressing stakeholders’...

Go to Recent Updates

November 19, 2021

November 2021 IFRS Interpretations Committee meeting agenda posted

November 19, 2021

We comment on two IFRS Interpretations Committee tentative agenda decisions

November 19, 2021

IASB proposes amendments to IAS 1 regarding the classification of debt with covenants

November 18, 2021

Agenda for the November 2021 ITCG meeting

November 17, 2021

EFRAG seeks to broaden its membership by including civil society chapter

November 16, 2021

Summary of the September 2021 ITCG meeting

November 12, 2021

Pre-meeting summaries for the November 2021 IASB meeting

November 12, 2021

ISAR 38 — presentations available

November 12, 2021

Recordings of the IASB Research Forum

November 10, 2021

IASB releases three webcasts on the reduced disclosure proposal

November 9, 2021

EFRAG draft comment letter on the request for information on the post-implementation review of IFRS 9

November 9, 2021

EFRAG survey on reduced disclosures

November 9, 2021

Agenda updated for the November IASB meeting

November 8, 2021

Agenda for the November 2021 IFRS Advisory Council meeting

November 8, 2021

Summary of the October 2021 ASAF meeting now available

November 8, 2021

Intangibles: Joint webinar

November 8, 2021

IASB issues podcast on latest Board developments (October 2021)

November 5, 2021

November 2021 IASB meeting agenda posted

November 5, 2021

Two IOSCO speeches at COP26 focus on new ISSB

November 5, 2021

IFAC provides digital access to international standards

November 4, 2021

Papers presented at the eighth IASB Research Forum

November 4, 2021

IPSASB guidance on borrowing costs

November 3, 2021

IFRS Foundation creates new sustainability standards board

November 3, 2021

Climate-related disclosures prototype

November 3, 2021

General requirements for disclosure of sustainability-related financial information prototype

November 2, 2021

Agenda for the November 2021 GPF meeting

November 1, 2021

October 2021 IASB meeting notes posted

November 1, 2021

Updated IASB work plan — Analysis (October 2021)

November 1, 2021

G20 supports IFRS Foundation sustainable standard-setting

October 29, 2021

ESMA announces enforcement priorities for 2021 financial statements

October 28, 2021

Agenda for November 2021 CMAC meeting

October 28, 2021

IFRS Foundation publishes fifth compilation of IFRS Interpretations Committee agenda decisions

October 28, 2021

IASB meeting agenda updated

October 27, 2021

Recent sustainability and integrated reporting developments

October 27, 2021

IASB publishes webcast series on its management commentary ED

October 26, 2021

European Union asked to follow a global baseline approach to ESG reporting

October 21, 2021

Pre-meeting summaries for the October 2021 IASB meeting

October 21, 2021

Recording of a Chinese language webinar on the management commentary exposure draft

October 21, 2021

AASB research into going concern disclosures

October 21, 2021

IASB publishes editorial corrections

October 20, 2021

Report on the September 2021 IFRS Advisory Council meeting

October 20, 2021

FASB and ASBJ hold biannual meeting

October 19, 2021

Recording of a Japanese language webinar on the management commentary exposure draft

October 19, 2021

Report of the September 2021 SME Implementation Group meeting

October 18, 2021

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

October 15, 2021

October 2021 IASB meeting agenda posted

October 15, 2021

New TCFD status report, additional and updated guidance

October 15, 2021

Third IVSC perspectives paper on ESG and business valuation

October 14, 2021

IASB video on proposed reduced disclosure IFRS

October 14, 2021

Agenda for the October 2021 DPOC meeting