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Deloitte e-learning — IAS 28

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Deloitte e-learning — IFRS 9 - classification and measurement
07 Feb 2020
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 32
07 Feb 2020
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
07 Feb 2020
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 — IAS 39 - Hedge Accounting
07 Feb 2020
This Deloitte e-learning module provides training in the background, scope and principles under IAS 39 'Financial Instruments: Recognition and Measurement' in respect of financial instruments hedge accounting and its application in practice. Topics covered include cash flow hedge accounting on forecast sales, on a firm commitment to purchase machinery in a foreign currency, on a portion of a fixed rate debt instrument, and on a net investment in a foreign operation.
Deloitte e-learning — IFRS 9 - hedge accounting
07 Feb 2020
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 9 - impairment
07 Feb 2020
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 — IFRS 9 - impairment
07 Feb 2020
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 — Conceptual Framework
06 Feb 2020
This Deloitte e-learning module provides training on the scope and basic concepts by which financial statements are prepared under the revised Conceptual Framework for Financial Reporting and its application in practice. Topics covered include the objective of general purpose financial reporting, the qualitative characteristics of useful financial information, the recognition and derecognition criteria of the elements of financial statements, measurement bases, and presentation and disclosure.
Deloitte e-learning — IFRS 3
06 Feb 2020
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 40
06 Feb 2020
This Deloitte e-learning module provides training in the background, scope and principles under IAS 40 'Investment Property', and the application of this Standard. Topics covered include the identification of investment property, measuring investment property at fair value, changes in classification, and accounting for investment property disposals.

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