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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 in Focus December 2022 (Closing Out 2022)Financial Reporting Sustainability Reporting IFRS e-learnings Recent Deloitte Publications

iGAAP in Focus December 2022 (Closing Out 2022)

iGAAP - Volume A - IFRS Standards (general)

iGAAP - Volume B - IFRS 9

iGAAP - Volume C - IAS 39

iGAAP - Volume D - IFRS 17

iGAAP - Volume E - Sustainability Reporting (Global)

IFRS disclosures in practice

Illustrative financial statements for IFRS reporters

Project Report and Feedback Statement Disclosure Initiative—Targeted Standards-level Review of Disclosures

IFRS on Point — February 2023

IFRS on Point — February 2023

February 27, 2023

February 2023 IASB podcast

27 February 2023 The International Accounting Standards Board (IASB) met on 20-23 February 2023. A full summary of the February 2023 IASB meeting is available in the IASB Update, and you can also listen to IASB Chair Andreas Barckow, Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah in the latest episode of the IASB podcast. The topics covered include: a major decision on th...

February 27, 2023

iGAAP in Focus February 2023 (Worldwide reach of the Corporate Sustainability Reporting Directive – final text published in Official Journal)

iGAAP in Focus February 2023 (Worldwide reach of the Corporate Sustainability Reporting Directive – final text published in Official Journal)

February 22, 2023

ISSB Update February 2023

This ISSB Update highlights preliminary decisions of the International Sustainability Standards Board (ISSB). Projects affected by these decisions can be found on the work plan. The ISSB's final decisions on IFRS® Sustainability Disclosure Standards are formally balloted as set out in the IFRS Foundation's Due Process Handbook. The ISSB met on 16 Feburary 2023 in Montreal.

February 22, 2023

February 2023 ISSB podcast

22 February 2023 This month the ISSB made its final decisions on all the technical content of its initial Standards. The ISSB has now entered the drafting and balloting process of the Standards, ahead of their expected issuance at the end of Q2 2023. A full summary of the February 2023 ISSB meeting is available in the ISSB Update, and you can also listen to Vice-Chair Sue Lloyd and Chair Emmanuel ...

February 20, 2023

IASB Update February 2023

This IASB Update highlights preliminary decisions of the International Accounting Standards Board (IASB). Projects affected by these decisions can be found on the work plan. The IASB's final decisions on IFRS® Standards, Amendments and IFRIC® Interpretations are formally balloted as set out in the IFRS Foundation's Due Process Handbook. The IASB met on 20–23 February 2023.

February 15, 2023

Monthly News Summary February 2023

Please find below a brief summary of news and events from the IFRS® Foundation over the past month:

Go to Recent Updates

March 2023 IASB meeting agenda posted

IASB’s targeted standards-level review of disclosures project yields improved approach to developing IFRS Accounting Standards disclosures

Pre-meeting summaries for the March 2023 IFRS Interpretations Committee meeting

IFRS Foundation seeks new SMEIG members

Agenda for the March 2023 ASAF meeting

IFRS Sustainability Symposium’s key takeaways

March 2023 ISSB meeting agenda posted

IFRS Foundation announces availability of translated content

EFRAG series of videos on the first set of draft ESRS

Updated IPSAS-IFRS alignment dashboard

Summary of the February 2023 ASAF meeting now available

March 2023 IFRS Interpretations Committee meeting agenda posted

Report on the January 2023 interim IFASS meeting

IFRS Foundation Boards meet with Japanese counterparts

Updated IASB and ISSB work plan — Analysis (February 2023)

IFRS Foundation and FASF of Japan sign Memorandum of Understanding

February 28, 2023

February 2023 IASB meeting notes posted

February 28, 2023

GPF seeks members

February 27, 2023

G20 Finance Ministers and Central Bank Governors' statement notes ISSB progress

February 27, 2023

IASB issues podcast on latest Board developments (February 2023)

February 24, 2023

Agenda for March 2023 CMAC meeting

February 24, 2023

Agenda for the March 2023 DPOC meeting

February 24, 2023

Deloitte Partner appointed Acting EFRAG FR TEG Chair

February 24, 2023

IPSASB event on public sector sustainability reporting

February 22, 2023

Japan Financial Services Agency to host International Conference on Sustainability Disclosure

February 22, 2023

ISSB issues podcast on latest Board developments (February 2023)

February 21, 2023

February 2023 ISSB meeting notes posted

February 20, 2023

Agenda for the February 2023 ITCG meeting

February 20, 2023

Agenda for the March 2023 GPF meeting

February 20, 2023

IOSCO, FSB comment on progress on ISSB standards

February 17, 2023

Agenda for the February 2023 IFRS Advisory Council meeting

February 17, 2023

Pre-meeting summaries for the February 2023 IASB meeting

February 17, 2023

We comment on the GSSB’s draft work programme

February 16, 2023

EFRAG conference "Where is Corporate Reporting heading?" — Report and recordings

February 10, 2023

Pre-meeting summaries for the February 2023 ISSB meeting

February 10, 2023

February 2023 IASB meeting agenda posted

February 8, 2023

Recording of the fireside chat featuring the IASB Chair and the FASB Chair

February 8, 2023

ISSB webinar series — recordings available

February 7, 2023

We comment on an IFRS Interpretations Committee tentative agenda decision

February 3, 2023

February 2023 ISSB meeting agenda posted

February 2, 2023

January 2023 IASB meeting notes posted

February 1, 2023

IASB issues podcast on latest Board developments (January 2023)

February 1, 2023

Summary of the December 2022 ISSB jurisdictional working group meeting

February 1, 2023

Summary of the December 2022 ASAF meeting now available

January 31, 2023

IASB member discusses merger and acquisition disclosures and goodwill accounting

January 31, 2023

IFRS Advisory Council membership update

January 31, 2023

Webinar on call for papers on IFRS 9 hedge accounting requirements

January 30, 2023

Updated IASB and ISSB work plan — Analysis (January 2023)

January 30, 2023

EFRAG draft comment letter on IAS 12 and pillar two income taxes

January 27, 2023

Two academic studies sponsored by EFRAG and ICAS