iGAAP on Deloitte Accounting Research Tool (DART)
A wealth of information at your fingertips
Deloitte Accounting Research Tool
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 entities reporting under IFRS Accounting Standards
Illustrative disclosures for insurers and banks applying IFRS Accounting Standards
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The complete volume listing includes:
Volume A:
A guide to IFRS reporting covers all International Financial Reporting Standards (IFRS Accounting Standards) other than those dealing exclusively with financial instruments or insurance contracts.
Volume B:
Financial Instruments – IFRS 9 and related Standards provides guidance on the application of IFRS Accounting Standards dealing with financial instruments for entities that have adopted IFRS 9.
Volume C:
Financial Instruments – IAS 39 and related Standards 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 provides guidance on the application of IFRS 17.
Volume E:
Sustainability Reporting (Global) provides guidance on the disclosure requirements of the IFRS Sustainability Disclosure Standards and related reporting requirements.
Volume F:
Sustainability Reporting (EU) provides guidance on the sustainability reporting requirements in the EU.
Volume G:
Sustainability Reporting (GHG Protocol) considers the guidance provided in the GHG Protocol regarding the measurement and disclosure of greenhouse gas (GHG) emissions within corporate reporting frameworks.
Designed for ease of use, DART:
- Is intuitive, allowing you to control what you see and personalize 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
License prices
License 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.
Get in touch
Veronica Poole
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