Details of the two new modules are:

• IFRS 9 Financial Instruments: Derecognition — covering the background, scope and principles relating to the derecognition of financial instruments under IFRS 9.
• IAS 32 Financial Instruments: Presentation — covering the key presentation requirements for financial instruments under IAS 32, as revised by the IASB in December 2011, to include additional guidance and disclosures as a result of the joint offsetting project with the FASB.

(Note: You may be asked to register to access each module - no personally identifying information is requested in the registration process.)

The release of these modules follows three new modules on IFRS 9, IFRS 10 and IFRS 11 released a number of weeks ago.  There are now 42 modules are available, tackling the key extant and new standards issues by the IASB. 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.

For details on the full range of e-learning modules go to Deloitte’s IFRS e-learning. A listing of available e-learning modules is also available on our IAS Plus IFRS e-learning page.