 | Deloitte’s e-learning on IFRS has been a leading educational and training resource on IFRS since it was initially released in 2004, with a range of corporate, educational and professional organisations using the content as their primary tool for IFRS education. |
A listing of all the modules currently available is below. At the bottom of the page you will find details of the latest modules which have been made newly available or updated.
IFRS e-learning modules available
IFRS series of standards
- IFRS 1 First-time Adoption of International Financial Reporting Standards
- IFRS 2 Share-based Payment
- IFRS 3 Business Combinations
- IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
- IFRS 8 Operating Segments
- IFRS 9 Financial Instruments:
- IFRS 10 Consolidated Financial Statements
- IFRS 11 Joint Arrangements
- IFRS 13 Fair Value Measurement
- IFRS 15 Revenue from Contracts with Customers
- IFRS 16 Leases (basic)
- IFRS 16 Leases (advanced)
IAS series standards
- IAS 1 Presentation of Financial Statements
- IAS 2 Inventories
- IAS 7 Statement of Cash Flows
- IAS 8 Accounting policies, Changes in Accounting Estimates and Errors
- IAS 10 Events after the Reporting Period
- IAS 12 Income Taxes (part 1)
- IAS 12 Income Taxes (part 2)
- IAS 16 Property, Plant and Equipment
- IAS 19 Employee Benefits
- IAS 21 The Effects of Changes in Foreign Exchange Rates
- IAS 23 Borrowing Costs
- IAS 24 Related Party Disclosures
- IAS 27 Separate Financial Statements
- IAS 28Investments in Associates and Joint Ventures
- IAS 29 Financial Reporting in Hyperinflationary Economies
- IAS 32 Financial Instruments: Presentation
- IAS 33 Earnings per share
- IAS 34 Interim Financial Reporting
- IAS 36 Impairment of Assets
- IAS 37 Provisions, Contingent Liabilities and Contingent Assets
- IAS 38 Intangible Assets
- IAS 39 Financial Instruments: Hedge Accounting
- IAS 40 Investment Property
- IAS 41 Agriculture
Other modules
- IFRIC 12 Service Concession Arrangements
- Framework for the Preparation and Presentation of Financial Statements
- IFRS for SMEs
29 Oct 2020 This Deloitte e-learning module provides training in the background, scope and principles under IAS 16 'Property, Plant and Equipment', and the application of this Standard. Topics covered include the initial measurement of assets, accounting for dismantling costs, depreciation, subsequent measurement of property, plant and equipment and the impact of impairment. 29 Oct 2020 This Deloitte e-learning module provides training in the background, scope and principles under IAS 41 'Agriculture', and the application of this Standard. Topics covered include the recognition and measurement requirements for biological assets, measuring biological assets at fair value, the treatment of gains and losses and accounting for related government grants. 29 Jul 2020 This Deloitte e-learning module provides training in the background, scope and principles under IAS 1 'Presentation of Financial Statements', and the application of this Standard. Topics covered include financial statements, aggregation and set off, classifying items as current or non-current, classifying items between profit or loss and other comprehensive income, items disclosed on the face of the statement of changes in equity, items disclosed, and the notes, nature of information and key assumptions required to complete the set of financial statements. 07 Feb 2020 This Deloitte e-learning module provides training in the classification and measurement of financial assets and liabilities under IFRS 9 'Financial Instruments'. Topics covered include the three financial asset categories and two financial liability categories, the appropriate measurement basis for each category, and accounting for embedded derivatives and guarantee contracts. 07 Feb 2020 This Deloitte e-learning module provides training in the key presentation requirements for financial instruments under IAS 32 'Financial Instruments: Presentation' revised by the IASB in December 2011 to include additional guidance and disclosures as a result of the joint offsetting project with the FASB. 07 Feb 2020 This Deloitte e-learning module provides training in the background, scope and principles relating to the derecognition of financial instruments under IFRS 9 'Financial Instruments'. 07 Feb 2020 This Deloitte e-learning module provides training in the background, scope and principles under IAS 39 'Financial Instruments: Recognition and Measurement' in respect of financial instruments hedge accounting and its application in practice. Topics covered include cash flow hedge accounting on forecast sales, on a firm commitment to purchase machinery in a foreign currency, on a portion of a fixed rate debt instrument, and on a net investment in a foreign operation. 07 Feb 2020 This Deloitte e-learning module provides training in the background, scope and principles relating to the hedge accounting of financial instruments under IFRS 9 'Financial Instruments'. 07 Feb 2020 This Deloitte e-learning module provides training in the background, scope and principles relating to the impairment of financial instruments under IFRS 9 'Financial Instruments'. 06 Feb 2020 This Deloitte e-learning module provides training on the scope and basic concepts by which financial statements are prepared under the revised Conceptual Framework for Financial Reporting and its application in practice. Topics covered include the objective of general purpose financial reporting, the qualitative characteristics of useful financial information, the recognition and derecognition criteria of the elements of financial statements, measurement bases, and presentation and disclosure. 06 Feb 2020 This Deloitte e-learning module provides training in the background, scope and principles under IFRS 3 'Business Combinations', and the application of this Standard. Topics covered include the definition of a business combination, amounts included in consideration transferred, recognition and measurement principles, and accounting for goodwill. 06 Feb 2020 This Deloitte e-learning module provides training in the background, scope and principles under IAS 40 'Investment Property', and the application of this Standard. Topics covered include the identification of investment property, measuring investment property at fair value, changes in classification, and accounting for investment property disposals.Related Publications
Deloitte e-learning — IAS 16
Deloitte e-learning — IAS 41
Deloitte e-learning — IAS 1
Deloitte e-learning — IFRS 9 - classification and measurement
Deloitte e-learning — IAS 32
Deloitte e-learning — IFRS 9 - derecognition
Deloitte e-learning — IAS 39 - Hedge Accounting
Deloitte e-learning — IFRS 9 - hedge accounting
Deloitte e-learning — IFRS 9 - impairment
Deloitte e-learning — Conceptual Framework
Deloitte e-learning — IFRS 3
Deloitte e-learning — IAS 40
