iGAAP on Deloitte Accounting Research Tool (DART)

The Deloitte Accounting Research Tool (DART) is a comprehensive online library of accounting and financial disclosure literature. iGAAP on DART allows access to the full text of the Standards, linking to and from:

• Deloitte’s authoritative, up to date, iGAAP manuals which provide guidance for reporting under International Financial Reporting Standards (IASB and ISSB) and
• Illustrative financial statements for entities Reporting under IFRS (International Financial Reporting Standards) Accounting Standards

iGAAP on DART gives you quick access to:

• Deloitte’s authoritative, regularly updated, practical guidance on all the IFRS (International Financial Reporting Standards) Accounting Standards including IFRS (International Financial Reporting Standards) 9, IAS 39 and related standards, IFRS (International Financial Reporting Standards) 17 and the IFRS (International Financial Reporting Standards) Sustainability Disclosure Standards
  


• Illustrative and real-life disclosure examples to help you navigate recent changes in the Standards
• Full text of International Financial Reporting Standards (IASB and ISSB)
• Practical issues faced by Reporting entities
• Clear explanations of the Standards requirements
• Interpretation and commentary when the Standards are silent, ambiguous or unclear
• Illustrative financial statements for entities Reporting under IFRS (International Financial Reporting Standards) Accounting Standards
• Illustrative disclosures for insurers and banks applying IFRS (International Financial Reporting Standards) Accounting Standards
  

The complete volume listing includes:

• Volume A: A guide to IFRS (International Financial Reporting Standards) Reporting, which covers all IFRS (International Financial Reporting Standards) Accounting Standards other than those dealing exclusively with financial instruments;
• Volume B: Financial Instruments - IFRS (International Financial Reporting Standards) 9 and related Standards, which provides guidance on the application of IFRS (International Financial Reporting Standards) Accounting Standards dealing with financial instruments for entities that have adopted or are planning to adopt, IFRS (International Financial Reporting Standards) 9;
• Volume C: Financial Instruments - IAS 39 and related Standards, which provides guidance on the application of IFRS (International Financial Reporting Standards) Accounting Standards dealing with financial instruments for entities that have not yet adopted IFRS (International Financial Reporting Standards) 9; 
• Volume D: IFRS (International Financial Reporting Standards) 17 Insurance contracts (updated February 2022), which provides guidance on the application of IFRS (International Financial Reporting Standards) 17, effective for periods beginning on or after 1 January 2023;
  


• Volume E: Sustainability Reporting (Global), which provides guidance on the disclosure requirements of the IFRS (International Financial Reporting Standards) Sustainability Discloure Standards and related Reporting requirements;
• Volume F: Sustainability Reporting (EU), which provides guidance on the sustainability reporting requirements in the EU which affect a range of entities that are incorporated, listed, located or have activity in the EU;
• Volume G: Sustainability Reporting (GHG Protocol), which considers the guidance provided in the GHG Protocol regarding the measurement and disclosure of Greenhouse gas (GHG) emissions within corporate Reporting frameworks; and
• IFRS (International Financial Reporting Standards) disclosures in practice, which presents real-life examples of good disclosure practice under IFRS (International Financial Reporting Standards) Accounting Standards from around the world.

Designed for ease of use, DART:

• Is intuitive, allowing you to control what you see and personalise your experience with comments, saved reading lists and highlighting content of interest
  


• Gives you fast access to materials you refer to frequently
• Enables you to collaborate with colleagues by sharing links and search results
• Is accessible on every major operating system and Web browser
• Is optimised for a full, seamless and feature rich experience across all your devices

Licence prices for annual subscriptions to DART’s premium content can be found on DART.

Sign up today for a subscription to DART or a free 30-day trial.