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 Accounting Standards
iGAAP on DART gives you quick access to:
- Deloitte’s authoritative, regularly updated, practical guidance on all the IFRS Accounting Standards including IFRS 9, IAS 39 and related standards, IFRS 17 and the IFRS 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 sentities reporting under IFRS Accounting Standards
The complete volume listing includes:
- Volume A: A guide to IFRS reporting, which covers all IFRS Accounting Standards other than those dealing exclusively with financial instruments;
- Volume B: Financial Instruments - IFRS 9 and related Standards, which provides guidance on the application of IFRS Accounting Standards dealing with financial instruments for entities that have adopted or are planning to adopt, IFRS 9;
- Volume C: Financial Instruments - IAS 39 and related Standards, which provides guidance on the application of IFRS Accounting Standards dealing with financial instruments for entities that have not yet adopted IFRS 9;
- Volume D: IFRS 17 Insurance contracts (updated February 2022), which provides guidance on the application of IFRS 17, effective for periods beginning on or after 1 January 2023;
- Volume E: Sustainability Report (Global), which provides guidance on the disclosure requirements of the IFRS 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 disclosures in practice, which presents real-life examples of good disclosure practice under IFRS 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.