IFRS e-learning (2024)

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Deloitte has developed high quality e-learning modules on IFRS to help users develop their knowledge and application of the basic principles and concepts of the IFRS's and IAS's. The IFRS e-learning modules are available free of charge and may be used and distributed freely by those registering with the site, without alteration from the original form and subject to the terms of the Deloitte copyright over the material.

Deloitte has developed a series of IFRS training modules which are offered free (upon registration) as a public service. Each module (approximate size: 3MB) can be downloaded as a .zip file and provides:

Real life scenarios to demonstrate application of the standards
"Coach me" sections to explain the principles and theory
Worked examples to show aspects of the standards in action
Reference materials to support learning
Printable certificate if you pass the assessment at the end of each module

The IFRS e-learning modules are available free of charge and may be used and distributed freely by those registering with the site, without alteration from the original form and subject to the terms of the Deloitte copyright over the material.

First time users of IFRS e-learning are recommended to complete the 'Using IFRS e-Learning module' before getting started as this short module provides an introduction to the content and will help you get the best out of the other modules.

"Points the way to how the future of technical accountancy training will look." Viv Cole, Accounting Web

Thousands of users from more than 130 countries have already registered and are using the modules. As of January 2007, the number of downloads surpassed one million. Many major corporates have chosen to use the Deloitte IFRS e-learning as their primary tool for educating their staff on IFRS, and have installed the e-learning modules on their own intranets.

Go to theDeloitte IFRS e-learningpage to register for and access the e-learning modules.

Available modules:

Using IFRS e-Learning	IAS 18 Revenue
Framework for the Preparation and Presentation of Financial Statements	IAS 19 Employee Benefits
IFRS 1 First-time Adoption of International Financial Reporting Standards	IAS 21 The Effects of Changes in Foreign Exchange Rates
IFRS 2 Share Based Payment	IAS 23 Borrowing Costs
IFRS 3 Business Combinations	IAS 24 Related Parties
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations	IAS 27 Consolidated and Separate Financial Statements
IFRS 8 Operating Segments	IAS 27 Separate Financial Statements (revised in 2011)
IFRS 9 Financial Instruments: Classification and Measurement	IAS 28 Investments in Associates
IFRS 9 Financial Instruments: Derecognition	IAS 28 Investments in Associates and Joint Ventures (revised in 2011)
IFRS 10 Consolidated Financial Statements	IAS 29 Hyperinflationary Economies
IFRS 11 JointArrangements	IAS 31 Interests in Joint Ventures
IFRS 13 Fair Value Measurement	IAS 32 Financial Instruments: Presentation (revised in 2011 for inclusion of Offsetting Financial Assets and Financial Liabilities requirements)
IFRS for SME	IAS 32/39 Financial Instruments - Part 1
IFRIC 12 Service Concession Arrangements	IAS 32/39 Financial Instruments - Part 2 (Hedging)
IAS 1 Presentation of Financial Statements	IAS 32/39 Financial Instruments - Part 3(Derecognition)
IAS 2 Inventories	IAS 33 Earnings Per Share
IAS 7 Cash Flow Statements	IAS 34 Interim Financial Reporting
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors	IAS 36 Impairment of Assets
IAS 10 Events After the Balance Sheet Date	IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IAS 11 Construction Contracts	IAS 38 Intangible Assets
IAS 12 Income Taxes	IAS 40 Investment Property
IAS 16 Property, Plant and Equipment	IAS 41 Agriculture
IAS 17 Leases

FAQs

Where can I learn IFRS for free? ›

The IFRS Accounting Standards e-learning modules are available free of charge and may be used freely without alteration from the original form and subject to the terms of the Deloitte copyright over the material.

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What is the best source to learn IFRS? ›

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.

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Which is best course for IFRS? ›

Top IFRS Courses in India

IFRS certification by KPMG.
Accounting Course Bundle (39 Courses, includes IFRS & US GAAP) on Wall Street Mojo.
E&Y Manipal University Advanced Certificate in IFRS on Manipal ProLearn.
IFRS - International Financial Reporting Standards on IACT.
Interpreting Non-GAAP Reports on Wall Street Prep.

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Is IFRS difficult? ›

120 countries have adopted IFRS standards universally for financial and accounting operations. The implementation of these standards is very complex and takes substantial time. This complexity leads to the scarce availability of professionals who have experience and practical knowledge about IFRS global standards.

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How long does it take to study for IFRS? ›

Students can complete the Diploma in 6‑12 months. For more information about the ACCA Diploma in IFRS please visit www.accaglobal.com.

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Should I learn GAAP or IFRS? ›

Which is better IFRS or GAAP? It depends on the context. Generally speaking, IFRS is more widely used globally and is better for companies that operate in multiple countries, while GAAP is more focused on the US and is better for companies that only operate in the US.

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How much does IFRS cost? ›

IFRS Courses are available at certificate and diploma course levels. Certificate course fees in IFRS range from INR 20,000 to INR 1,00,000 whereas diploma courses in IFRS may have fees ranging from INR 10,000 to INR 50,000. Online IFRS Courses are offered on various platforms such as Udemy, Edx, Coursera, etc.

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What is the hardest IFRS standard? ›

IFRS 9 Financial Instruments is one of the most challenging standards because it's sooo complex and sometimes complicated.

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How do I teach myself financial accounting? ›

Here are some steps you can take to learn accounting by yourself:

Learn how to read financial statements. ...
Choose how you want to learn. ...
Dedicate the time. ...
Put your knowledge into practice. ...
Consider getting accredited. ...
Speak to accounting professionals.

Mar 19, 2023

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How do I prepare for IFRS? ›

Reading and practicing

You need to take up IFRS online course to get detailed education on the basic and core fundamentals of IFRS certification. In addition to that, you can also go for Diploma in IFRS to avail of similar yet detailed learning about the concepts as that of the IFRS online course.

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What is the basic knowledge of IFRS? ›

International Financial Reporting Standards (IFRS) are a set of accounting rules for the financial statements of public companies that are intended to make them consistent, transparent, and easily comparable around the world.

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How to get IFRS certification online for free? ›

Deloitte has developed a series of IFRS training modules which are offered free (upon registration) as a public service. Each module (approximate size: 3MB) can be downloaded as a . zip file and provides: Real life scenarios to demonstrate application of the standards.