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iGAAP on Deloitte Accounting Research Tool (DART)

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 IFRS Standards, linking to and from:

  • Deloitte’s authoritative, up-to-date, iGAAP manuals which provide guidance for reporting under IFRS Standards and
  • Model financial statements for entities reporting under IFRS Standards

iGAAP on DART gives you quick access to:

  • Deloitte’s authoritative, regularly updated, practical guidance on all the IFRS Standards including IFRS 9, IAS 39 and related standards, and IFRS 17
  • Illustrative and real life disclosure examples to help you navigate recent changes in IFRS Standards
  • Full text of IFRS Standards
  • Practical issues faced by reporting entities
  • Clear explanations of IFRS Standards requirements
  • Interpretation and commentary when IFRS Standards are silent, ambiguous or unclear
  • Model financial statements for listed groups

The complete volume listing includes:

  • Volume A: A guide to IFRS reporting, which covers all International Financial Reporting Standards (IFRS 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 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 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: Beyond the numbers, which provides guidance on disclosure requirements and recommendations which businesses must consider in light of the broader environmental, social and governance matters which can significantly drive the value of an entity; and
  • IFRS disclosures in practice, which presents real-life examples of good disclosure practice under IFRS 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.