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 (International Financial Reporting Standards) Accounting Standards.
iGAAP on DART gives you quick access to:
Deloitte’s authoritative, regularly Update, 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 Issue 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
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The complete volume listing includes:
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Volume A
A guide to IFRS reporting, which covers all IFRS Accounting Standards other than those dealing exclusively with financial instruments;
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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;
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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;
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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;
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Volume E
Sustainability Reporting (Global), which provides guidance on the disclosure requirements of the IFRS Sustainability Discloure Standards and related reporting requirements;
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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;
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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
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IFRS (International Financial Reporting Standards) disclosures in practice
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.
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Get in touch
Veronica Poole
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