GAAP in the UK on DART (Deloitte Accounting Research Tool)

The Deloitte Accounting Research Tool (DART) is a comprehensive online library of accounting and financial disclosure literature. GAAP in the UK on DART allows access to the full text of the Standards, linking to and from:

• Deloitte’s in-depth, up to date, industry-leading GAAP in the UK manuals which provide guidance for reporting under IFRS Standards and UK GAAP, and
• Model financial statements for both listed and unlisted groups

GAAP in the UK on DART gives you quick access to:

• Deloitte’s comprehensive, authoritative, accounting and corporate governance guidance
• Full text of the IFRS Standards and UK Accounting Standards
• Illustrative and real life disclosure examples to help you navigate recent changes in the Standards
• Practical issues faced by reporting entities
• Clear explanations of the Standards requirements
• Interpretation and commentary when the Standards are silent, ambiguous or unclear
• Model financial statements for listed and unlisted groups
  

The complete volume listing includes:

• Volume A: UK Reporting – Legal and regulatory framework, which sets out the legal and regulatory financial reporting requirements for UK entities, irrespective of whether they apply International Financial Reporting Standards (IFRS Standards) or UK GAAP, including coverage of FRS 100 Application of Financial Reporting Requirements and FRS 101 Reduced Disclosure Framework;
• Volume B: UK Reporting – FRS 102, which sets out the requirements of FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, the main standard which replaced ‘old’ UK GAAP;
• Volume C: UK Reporting – International Financial Reporting Standards, which covers all IFRS Standards other than those dealing exclusively with financial instruments;
• Volume D: UK Reporting - 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 E: UK Reporting - 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 F: UK Reporting – IFRS 17 Insurance contracts, which provides guidance on the application of IFRS 17, effective for periods beginning on or after 1 January 2023;
• Volume G: UK Reporting – 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
• Disclosures in practice, which presents real-life examples of good disclosure practice under IFRS Standards from around the world and the UK reporting legal and regulatory framework.

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

License prices for annual subscriptions to DART’s premium content can be found on DART.

You can tailor your subscription to choose from three different packages depending on the financial reporting requirements of your entity.

All of the packages include Companies Legislation and UK Corporate Governance Code. In addition;

• GAAP in the UK - Full set includes Volumes A to G of GAAP in the UK, the IFRS Standards, the UK Accounting Standards, listed and unlisted model financial statements and Disclosures in practice.
• GAAP in the UK - IFRS Only includes Volumes A and C to G of GAAP in the UK, the IFRS Standards, listed model financial statements and Disclosures in practice.
• GAAP in the UK - UK Only includes Volumes A, B and G of GAAP in the UK, the UK Accounting Standards, and unlisted model financial statements.

Sign up today for a subscription to DART or a free 30-day trial.

For more information about using or subscribing to DART, get in touch with your Deloitte contact, send us your contact information or email gaapintheUK@deloitte.co.uk