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.