So far, 24 modules are available. All of the remaining modules (namely IASs 23, 24, 29, 32/39 Parts 2 and 3, 36, and 38, and IFRSs 2, 3, and 5) are scheduled for release before the end of the year. The table below is a status report with estimated release dates for the remaining modules. Click on the light bulb icon on our home page for access.
Standard
| E-learning Available
|
IAS 1 Presentation of Financial Statements
| Now
|
IAS 2 Inventories
| Now
|
IAS 7 Cash Flow Statements
| Now
|
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
| Now
|
IAS 10 Events After the Balance Sheet Date
| Now
|
IAS 11 Construction Contracts
| Now
|
IAS 12 Income Taxes
| Now
|
IAS 14 Segment Reporting
| Now
|
IAS 16 Property, Plant and Equipment
| Now
|
IAS 17 Leases
| Now
|
IAS 18 Revenue
| Now
|
IAS 19 Employee Benefits
| Now
|
IAS 20 Accounting for Government Grants
| Standard to be replaced
|
IAS 21 The Effect of Changes in Foreign Exchanges Rates
| Now
|
IAS 22 Business Combinations
| See IFRS 3
|
IAS 23 Borrowing Costs
| 31st October 2004
|
IAS 24 Related Party Disclosures
| 31st December 2004
|
IAS 26 Accounting and Reporting by Retirement Benefit Plans
| Not required
|
IAS 27 Consolidated and Separate Financial Statements
| Now
|
IAS 28 Accounting for Investments in Associates
| Now
|
IAS 29 Financial Reporting in Hyperinflationary Economies
| 31st October 2004
|
IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions
| Standard to be replaced
|
IAS 31 Financial Reporting of Interests in Joint Ventures
| Now
|
IAS 32/39 Part 1 Key Principles
| Now
|
IAS 32/39 Parts 2 and 3 Hedging and Derecognition
| 31st December 2004
|
IAS 33 Earnings Per Share
| Now
|
IAS 34 Interim Financial Statements
| Now
|
IAS 35 Discontinuing Operations
| See IFRS 5
|
IAS 36 Impairment of Assets
| 31st October 2004
|
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
| Now
|
IAS 38 Intangible Assets
| 31st October 2004
|
IAS 40 Investment Property
| Now
|
IAS 41 Agriculture
| Now
|
IFRS 1 First time adoption
| Now
|
IFRS 2 Share Based Payments
| 31st December 2004
|
IFRS 3 Business Combinations
| 31st October 2004
|
IFRS 4 Insurance
| Not Required
|
IFRS 5 Discontinued Operations
| 31st December 2004
|
IFRS 6 Extractive Industries
| Not Required
|
Framework
| Now
|
Using IFRS E-learning
| Now
|