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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

November 30, 2022

Monthly News Summary November 2022

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

November 28, 2022

PTU/2022/2, Lease Liability in a Sale and Leaseback and Non-current Liabilities with Covenants

November 22, 2022

November 2022 ISSB podcast

22 November 2022 In this episode of the ISSB podcast, ISSB Vice-Chair Sue Lloyd talks to Chair Emmanuel Faber on recent decisions and discussions from the ISSB meetings in November. decisions taken on scenario analysis; summary of decisions on reference materials for companies; interoperability; the development of digital taxonomy; requirements on climate transition planning; and the timing requir...

November 17, 2022

IASB Investor Update November 2022

The latest issue includes the following: In profile—Enitan Adebonojo, Senior Forensic Equity Analyst and Executive Director at CFRA Spotlights—key conclusions from the Third Agenda Consultation We need your views—open consultations Stay up to date on recent news Resources for Investors—recent webcasts and webinars IASB Updates and podcasts Read Issue 27 and past issues of the Investor Update here....

November 16, 2022

PTU/2022/1, General Improvements and Common Practice

November 15, 2022

ISSB Update November 2022

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 15–16 November 2022 in Frankfurt.

November 15, 2022

IFRS for SMEs Accounting Standard Update November 2022

The IFRS for SMEs Accounting Standard Update is a staff summary of news, events and other information about the IFRS for SMEs® Accounting Standard and related SME activities. The staff summary has not been reviewed by the International Accounting Standards Board (IASB). The November 2022 IFRS for SMEs Accounting Standard Update is now available. This edition includes: Introduction Responding to us...

November 11, 2022

In this episode of the ISSB podcast, Mardi McBrien, Director of Strategic Affairs at the IFRS Foundation, talks to ISSB Chair Emmanuel Faber, Vice-Chair Jingdong Hua and ISSB Member Ndidi Nnoli-Edozien about their highlights from COP27. The discussion covers: ISSB announcements made at COP27; support for scalability and proportionality and collaboration on capacity building; preparedness of the gl...

Go to Recent Updates

September 30, 2022

September 2022 ISSB meeting notes posted

September 30, 2022

September 2022 IASB meeting notes posted

September 30, 2022

IFRS Foundation announces new IASB Board members

September 29, 2022

ISSB issues podcast on latest Board developments (September 2022)

September 29, 2022

Third IVSC perspectives paper on intangible assets

September 28, 2022

Standard setters discuss jurisdictional perspectives on sustainability reporting

September 27, 2022

UKEB introduces research on goodwill subsequent measurement at IFASS meeting

September 27, 2022

EFRAG discussion paper on variable consideration

September 26, 2022

Pre-meeting summaries for the September 2022 IASB-FASB joint education meeting

September 26, 2022

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

September 23, 2022

Agenda for the October 2022 CMAC meeting

September 22, 2022

IASB issues amendments to IFRS 16

September 21, 2022

Agenda for the October 2022 Consultative Group for Rate Regulation meeting

September 21, 2022

Agenda for the September ASAF meeting

September 19, 2022

IFRS Interpretations Committee holds September 2022 meeting

September 19, 2022

Pre-meeting summaries for the September 2022 ISSB meeting

September 19, 2022

Pre-meeting summaries for the September 2022 IASB meeting

September 19, 2022

Recordings of the webinar on the feedback request on a future IFRS sustainability disclosure taxonomy for digital reporting

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