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Volume A - A guide to IFRS reporting
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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.
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iGAAP in Focus May 2025 (Closing Out - Areas of Focus for Reporting)
Financial Reporting
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iGAAP in Focus May 2025 (Closing Out - Areas of Focus for Reporting)
iGAAP - Volume A - International Financial Reporting Standards
iGAAP - Volume B - IFRS 9
iGAAP - Volume C - IAS 39
iGAAP - Volume D - IFRS 17
iGAAP - Volume E - Sustainability Reporting (Global)
iGAAP - Volume F - Sustainability Reporting (EU)
iGAAP - Volume G - Sustainability Reporting (GHG Protocol)
Illustrative financial statements for IFRS reporters
Recent Updates
June 23, 2025
IFRS Practice Statement 1: Management Commentary (June 2025)
IFRS Practice Statement 1: Management Commentary (June 2025)
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June 23, 2025
IFRS Practice Statement: 1 Management Commentary—Project Summary and Feedback Statement (June 2025)
IFRS Practice Statement: 1 Management Commentary—Project Summary and Feedback Statement (June 2025)
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June 23, 2025
IFRS Practice Statement 1: Management Commentary—At a Glance (June 2025)
IFRS Practice Statement 1: Management Commentary—At a Glance (June 2025)
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June 23, 2025
IFRS Practice Statement 1: Management Commentary—Basis for Conclusions (June 2025)
IFRS Practice Statement 1: Management Commentary—Basis for Conclusions (June 2025)
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June 19, 2025
iGAAP in Focus June 2025 (IASB seeks views on the post-implementation review of IFRS 16)
iGAAP in Focus June 2025 (IASB seeks views on the post-implementation review of IFRS 16)
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June 5, 2025
IFRS on Point - May 2025
IFRS on Point - May 2025
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June 5, 2025
IFRS on Point - May 2025
IFRS on Point - May 2025
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May 29, 2025
Greenhouse Gas Emissions Disclosure requirements applying IFRS S2 Climate-related Disclosures
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