iGAAP
Deloitte’s suite of iGAAP manuals are the authoritative, up-to-date and trusted guides for preparers and auditors of financial statements.
iGAAP deals comprehensively with those Standards issued by the Board and 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, 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.
iGAAP is available on the Deloitte Accounting Research Tool (DART). More information and details of how to subscribe to iGAAP on DART can be found here.