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IFRS e-learning

e-learning

Deloitte’s e-learning on IFRS has been a leading educational and training 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.

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 available.

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

IFRS e-learning modules available

Background

IFRS series of standards

IAS series standards

Other modules

Related Publications

Deloitte e-learning — IFRS 9 - impairment

08 Jul 2015

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'.


Deloitte e-learning — IAS 36

06 Jun 2015

This Deloitte e-learning module provides training in the background, scope and principles under IAS 36 'Impairment of Assets' and the application of this Standard. Topics covered include the key requirements of IAS 36, determining recoverable amount, identification of cash-generating units (CGUs) and the allocation of goodwill to CGUs, the recognition of impairment losses, and the reversals of impairment losses.


Deloitte e-learning — IFRS 15

15 Apr 2015

This Deloitte e-learning module provides training in the background, scope and principles under IFRS 15 'Revenue from Contracts with Customers', and the application of this Standard. Topics covered include the principles for the recognition of revenue to the sale of goods, services, licenses, royalties, and any variable consideration or modifications to contracts; and guidance is provided on how these principles should be applied by using the new five step revenue recognition model.


Deloitte e-learning — IAS 27 (2015)

08 Apr 2015

This Deloitte e-learning module provides training in the background, scope and principles under IAS 27 'Separate Financial Statements', and the application of this Standard. It incorporates subsequent amendments issued in August 2014.


Deloitte e-learning — IAS 34 (2015)

08 Mar 2015

This Deloitte e-learning module provides training in the background, scope and principles under IAS 34 'Interim Financial Reporting', and the application of this Standard. The module incorporates amendments to IAS 34 issued in August 2014.


Deloitte e-learning — IFRS 9 - hedge accounting

08 Jul 2014

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'.


Deloitte e-learning — IFRS 13

15 May 2013

This Deloitte e-learning module provides training in the background, scope and principles under IFRS 13 'Fair Value Measurement', and the application of this Standard. Topics covered include the identification of assets and liabilities, market characteristics and market participants, determining the highest and best use of non-financial assets, the measurement of liabilities, appropriate valuation techniques, determining the level in the hierarchy and the correct price, and disclosure.


Deloitte e-learning — IAS 27

07 May 2013

This Deloitte e-learning module provides training in the background, scope and principles under IAS 27 'Separate Financial Statements', and the application of this Standard. Topics covered include when and how to apply the standard, and accounting for investments in subsidiaries, joint ventures and associates in the separate financial statements.


Deloitte e-learning — IFRS 3

07 May 2013

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.


Deloitte e-learning — IAS 16

07 May 2013

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.


Deloitte e-learning — IAS 1

06 May 2013

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.


Deloitte e-learning — IFRS 11

06 May 2013

This Deloitte e-learning module provides training in the background, scope and principles under IFRS 11 'Joint Arrangements', and the application of this Standard. Topics covered include the concept of 'joint control', classifying joint arrangements in practical situations, and accounting treatments for joint arrangements.


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