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

A wealth of information at your fingertips

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 International Financial Reporting  Standards (IASB and ISSB), UK GAAP and European Sustainability Reporting Standards, and
  • Illustrative annual reports and financial statements for both listed and unlisted groups
GAAP in the UK on DART

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

  • Deloitte’s comprehensive, authoritative, accounting, corporate governance and sustainability reporting guidance
  • Full text of the International Financial Reporting Standards (IASB and ISSB) 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
  • Illustrative financial statements for listed groups, insurers and banks applying IFRS Accounting Standards
  • Illustrative half-yearly reports for listed groups applying IFRS Accounting Standards
  • Illustrative financial statements for unlisted groups applying FRS 102
     

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 IFRS Accounting 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 Accounting 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 Accounting 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 Accounting 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 - Sustainability Reporting (Global), which provides guidance on the disclosure requirements of the IFRS Sustainability Disclosure Standards and related reporting requirements;
  • Volume H: UK Reporting - 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 I: UK Reporting - 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
  • Disclosures in practice, which presents real-life examples of good disclosure practice under IFRS Accounting 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 I of GAAP in the UK, the International Financial Reporting Standards (IASB and ISSB), the UK Accounting Standards, listed and unlisted illustrative annal reports and financial statements and Disclosures in practice.
  • GAAP in the UK - IFRS Only includes Volumes A and C to I of GAAP in the UK, the International Financial Reporting Standards (IASB and ISSB), listed illustrative annual report and financial statements and Disclosures in practice.
  • GAAP in the UK - UK Only includes Volumes A, B, and G to I of GAAP in the UK, the UK Accounting Standards, the IFRS Sustainability Disclosure Standards, and unlisted listed illustrative annual report and 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

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

Key contact

Veronica Poole

Veronica Poole

Vice Chair of Deloitte UK

Veronica Poole is a vice chair of Deloitte UK, Global IFRS and Corporate Reporting leader and NSE Head of Accounting and Corporate Reporting. She leads Deloitte’s contributions to the World Economic F... More