A wealth of information at your fingertips
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.
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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