iGAAP on Deloitte Accounting Research Tool (DART)

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
  

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 Reporting (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 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
• Is optimized for a full, seamless, and feature rich experience across all your devices

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.