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Deloitte releases new IFRS e-learning modules

19 Oct 2012

Deloitte’s Global Audit Learning group have released three new e-learning modules on IFRS 9 'Financial Instruments: Classification and Measurement', IFRS 10 'Consolidated Financial Statements' and IFRS 11 'Joint Arrangements'. These modules are additions to the extensive catalog of IFRS e-learning content made freely available by Deloitte.

Deloitte’s e-learning on IFRS has been a leading educational resource on IFRS since it was initially released in 2004, with over 5.6 million modules downloaded to date and a range of corporate, educational and professional organisations using the content as their primary tool for IFRS education.

Three new modules have recently been released:

  • IFRS 9 Financial Instruments: Classification and Measurement - covering the requirements of classification and measurement of financial assets and liabilities under IFRS 9 as modified by the IASB’s  "Mandatory Effective Date and Transition Disclosures".
  • IFRS 10 Consolidated Financial Statements - covering the requirements of IFRS 10 with a focus on the control definition, how to apply the principle of control in various real life situations and applying the accounting requirements for the preparation of consolidated financial statements.
  • IFRS 11 Joint Arrangements - covering the requirements of IFRS 11 with a focus on the various ways in which joint ventures can be structured and how the structure impacts the accounting treatment and also transactions between joint ventures.

Note: You may be requested to register to access the above modules - no personally identifying information is requested in the registration process.

There are also further modules in development, which are expected to be released in the near future:

  • IFRS 9: Derecognition,
  • IAS 32 and Offsetting, and
  • IFRS 13: Fair Value Measurement.

There are now 40 modules are available, tackling the key extant and new standards issues by the IASB.  The modules have been designed to help users develop their knowledge and application of the basic principles and concepts of the IFRSs and IASs. Each module 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
  • A 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, without alteration from the original form and subject to the terms of the Deloitte copyright over the material.

Click to go to Deloitte’s IFRS e-learning.

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