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IFRS e-learning

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 13

    May 15, 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 (2011)

    May 07, 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 — IAS 16

    May 07, 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 — IFRS 3

    May 07, 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 1

    May 06, 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

    May 06, 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.

  • Deloitte e-learning — IAS 32

    Nov 08, 2012

    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.

  • Deloitte e-learning — IFRS 9 - derecognition

    Nov 08, 2012

    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'.

  • Deloitte e-learning — IFRS 10

    Oct 18, 2012

    This Deloitte e-learning module provides training in the background, scope and principles of IFRS 10 'Consolidated Financial Statements'. Topics covered include when entities are exempt from consolidation, the definition and three elements of control, consolidation procedures, and accounting for changes in ownership interests in subsidiaries.

  • Deloitte e-learning — IFRS 9 - classification and measurement

    Oct 18, 2012

    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.

  • Deloitte e-learning — IAS 28

    Aug 30, 2012

    This Deloitte e-learning module provides training in the background, scope and principles under IAS 28 'Investments in Associates and Joint Ventures' (2011), and the application of this Standard. Topics covered include the identification of an investee's status as a subsidiary, associate, joint venture or passive investment, the application of the equity method, and accounting for investments in associates in consolidated financial statements.

  • Deloitte e-learning — IAS 12

    Jun 06, 2012

    This Deloitte e-learning module provides training in the background, scope and principles under IAS 12 'Income Taxes', and the application of this Standard. Topics covered include the calculation of current tax, defining and calculating tax bases, temporary differences, recognition exceptions and the recognition criteria for deferred tax assets, deferred taxes associated with investments, tax rates used in tax calculations, and the recognition and presentation of income taxes in the financial statements.