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

IFRS in Focus - 17 March 2022 (Financial Reporting Considerations Related to the Russia-Ukraine War)iGAAP Beyond the numbers IFRS Literature IFRS e-learnings Recent Deloitte Publications

IFRS in Focus - 17 March 2022 (Financial Reporting Considerations Related to the Russia-Ukraine War)

iGAAP - Volume A - IFRS Standards (general)

iGAAP - Volume B - IFRS 9

iGAAP - Volume C - IAS 39

iGAAP - Volume D - IFRS 17

iGAAP - Volume E - Beyond the numbers

IFRS disclosures in practice

Model financial statements for IFRS reporters

September 27, 2022

iGAAP in Focus September 2022 (IASB amends IFRS 16 Leases to add subsequent measurement requirements for lease liabilities arising from sale and leaseback transactions)

September 22, 2022

Amendments to IFRS 16 (September 2022)

September 13, 2022

September 2022 IFRS Interpretations Committee Update

IFRIC Update is a summary of the decisions reached by the IFRS Interpretations Committee (Committee) in its public meetings. Past Updates can be found in the IFRIC Update archive. The Committee met on 13 September 2022, and discussed:

September 9, 2022

iGAAP in Focus September 2022 (IASB proposes amendments to the IFRS for SMEs Accounting Standard)

September 9, 2022

IASB/ED/2022/1, Third edition of the IFRS for SMEs Accounting Standard: Snapshot

September 9, 2022

IASB/ED/2022/1, Third edition of the IFRS for SMEs Accounting Standard: Basis for Conclusions and Illustrative Financial Statements

September 9, 2022

IASB/ED/2022/1, Third edition of the IFRS for SMEs Accounting Standard

September 6, 2022

iGAAP in Focus September 2022 (Worldwide reach of the Corporate Sustainability Reporting Directive)

Go to Recent Updates

September 16, 2022

September 2022 IASB-FASB joint education meeting agenda posted

September 16, 2022

IOSCO welcomes work on assurance of sustainability-related corporate reporting

September 15, 2022

Agenda for the September 2022 IFASS meeting

September 15, 2022

Upcoming World Standard-setters meeting

September 14, 2022

IFR4NPO will develop INPAG

September 13, 2022

Agenda for the upcoming inaugural meeting of the SCC

September 13, 2022

African ministers support the ISSB’s work and see potential in early adoption

September 12, 2022

IASB meeting agenda updated for UK national holiday for Queen Elizabeth II’s funeral

September 9, 2022

September 2022 IASB meeting agenda posted

September 9, 2022

September 2022 ISSB meeting agenda posted

September 9, 2022

European Union formally adopts amendments to IFRS 17

September 8, 2022

Pre-meeting summaries for the September 2022 IFRS Interpretations Committee meeting

September 8, 2022

IASB issues exposure draft of proposed amendments to the IFRS for SMEs

September 7, 2022

IFRS Foundation sets up consultative committee on sustainability

September 6, 2022

New and revised pronouncements as at 30 September 2022

September 5, 2022

GPF seeks members

September 5, 2022

September 2022 IFRS Interpretations Committee meeting agenda posted

September 2, 2022

Webinar on the feedback request on a future IFRS sustainability disclosure taxonomy for digital reporting

August 31, 2022

Annual ECON exchange of views with representatives of the IFRS Foundation

August 31, 2022

IFRS Foundation announces second ISSB Vice-Chair

August 31, 2022

Companies, investors and professional accountants call for global alignment in sustainability reporting

August 29, 2022

Updated IPSAS-IFRS alignment dashboard

August 25, 2022

ESMA updates ESEF reporting manual

August 23, 2022

We comment on a tentative IFRS Interpretations Committee agenda decision

August 23, 2022

IFRS Foundation announces three additional ISSB members

August 17, 2022

Summary of the July 2022 ISSB jurisdictional working group meeting

August 16, 2022

Summary of the July 2022 ASAF meeting now available

August 12, 2022

European Union formally adopts amendments to IAS 12

August 10, 2022

Deloitte comment letter on the draft ESRS

ESMA comments on the draft ESRS

IASB publishes short video on results of its agenda consultation

IFRS Foundation and Value Reporting Foundation complete consolidation

IASB issues podcast on latest Board developments (July 2022)

ISSB issues podcast on latest Board developments (July 2022)

IASB concludes agenda consultation by releasing a feedback statement

IOSCO identifies key issues to focus on when evaluating the ISBB standards

July 2022 ISSB meeting notes posted

July 2022 IASB meeting notes posted

IFRS Foundation Trustees seek to fill Advisory Council vacancies

Updated IASB and ISSB work plan — Analysis (July 2022)

IFRS Foundation Trustees and Due Process Oversight Committee hold June 2022 meetings

We comment on the ISSB’s proposals

New agenda paper for IASB's session on a rate-regulated activities

G20 Chair summarises meeting of Finance Ministers and Central Bank Governors

Summary of the June 2022 joint CMAC-GPF meeting

Report of the May 2022 Emerging Economies Group meeting

IASB publishes editorial corrections

Podcast on IFRS Interpretations Committee developments

IFRS Foundation announces IFRS Interpretations Committee appointments

Pre-meeting summaries for the July 2022 ISSB meeting