Solutions

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
  • 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:

  • iGAAP Volume A: A guide to IFRS reporting, which covers all International Financial Reporting Standards (IFRS Standards) other than those dealing exclusively with financial instruments;
  • iGAAP 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;
  • iGAAP 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; 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 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.

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

For more information about using or subscribing to DART, please send us your contact information.

Key contact

Veronica Poole

Veronica Poole

Partner

Veronica Poole is a vice chair of Deloitte UK, and Global IFRS and Corporate Reporting leader. She leads Deloitte’s contributions to the WEF IBC Stakeholder Capitalism Metrics, and has facilitated the... More