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Financial Reporting

Volume A - A guide to IFRS reporting Volume B - Financial Instruments - IFRS 9 and related Standards Volume C - Financial Instruments - IAS 39 and related Standards Volume D - IFRS 17 Insurance Contracts Illustrative financial statements for IFRS reporters Illustrative disclosures for insurers applying IFRS 17 Illustrative financial statements for banks

Financial Reporting Literature

IFRS Accounting Standards (linked to Deloitte accounting guidance)IFRS Accounting Standards (Blue and Red Books)IASB Amendments The IFRS for SMEs Accounting Standard IASB Proposals Draft IFRIC Interpretations IASB Guidance and Requests for Information IFRS Foundation Proposals and Reports TRG Meetings IASB Newsletters and Meeting Summaries IASB Educational Material (including Webcasts and Podcasts)IASB Speeches, Articles and Presentations

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Volume E - Sustainability Reporting (Global)Volume F - Sustainability Reporting (EU)Volume G - Sustainability Reporting (GHG Protocol)

Sustainability Reporting Literature

IFRS Sustainability Disclosure Standards ISSB Amendments ISSB Proposals ISSB Guidance and Requests for Information IFRS Foundation Proposals and Reports ISSB Newsletters and Meeting Summaries ISSB Educational Material (including Webcasts and Podcasts)ISSB Speeches, Articles and Presentations SASB Standards EU Legislation: EU Directives – Consolidated Versions EU Legislation (including ESRS): EU Sustainability Reporting Requirements

Deloitte Newsletters

Financial Reporting Newsletters

iGAAP in Focus (formerly IFRS in Focus)A Closer Look IFRS in your pocket IFRS on Point Thinking allowed

Sustainability Reporting Newsletters

iGAAP in Focus (formerly IFRS in Focus)ISSB Adoption Tracker A Closer Look IFRS in your pocket IFRS on Point

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Financial Reporting

Financial Reporting Literature

IFRS Accounting Standards (Blue and Red Books)

IFRS Accounting Standards With Early Adoption — 2025 (Annotated Red Book)

IAS 8 — Basis of Preparation of Financial Statements

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IAS 8 — Basis of Preparation of Financial Statements

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