IFRS 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 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 newly available or updated.

IFRS e-learning modules available

IFRS series of standards

IFRS 1 First-time Adoption of International Financial Reporting Standards
IFRS 2 Share-based Payment
IFRS 3 Business Combinations
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
IFRS 8 Operating Segments
IFRS 9 Financial Instruments:
IFRS 10 Consolidated Financial Statements
IFRS 11 Joint Arrangements
IFRS 13 Fair Value Measurement
IFRS 15 Revenue from Contracts with Customers
IFRS 16 Leases (basic)
IFRS 16 Leases (advanced)

IAS series standards

IAS 1 Presentation of Financial Statements
IAS 2 Inventories
IAS 7 Statement of Cash Flows
IAS 8 Accounting policies, Changes in Accounting Estimates and Errors
IAS 10 Events after the Reporting Period
IAS 12 Income Taxes (part 1)
IAS 12 Income Taxes (part 2)
IAS 16 Property, Plant and Equipment
IAS 19 Employee Benefits
IAS 21 The Effects of Changes in Foreign Exchange Rates
IAS 23 Borrowing Costs
IAS 24 Related Party Disclosures
IAS 27 Separate Financial Statements
IAS 28 Investments in Associates and Joint Ventures
IAS 29 Financial Reporting in Hyperinflationary Economies
IAS 32 Financial Instruments: Presentation
IAS 33 Earnings per share
IAS 34 Interim Financial Reporting
IAS 36 Impairment of Assets
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IAS 38 Intangible Assets
IAS 39 Financial Instruments: Hedge Accounting
IAS 40 Investment Property
IAS 41 Agriculture

Other modules

IFRIC 12 Service Concession Arrangements
Framework for the Preparation and Presentation of Financial Statements
IFRS for SMEs

Related Publications

Deloitte e-learning — IAS 41

29 Oct, 2020

This Deloitte e-learning module provides training in the background, scope and principles under IAS 41 'Agriculture', and the application of this Standard. Topics covered include the recognition and measurement requirements for biological assets, measuring biological assets at fair value, the treatment of gains and losses and accounting for related government grants.

Deloitte e-learning — IAS 16

29 Oct, 2020

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 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 — IAS 12 (part 2)

06 Nov, 2017

Deloitte e-learning — IAS 12 (part 1)

06 Nov, 2017

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 — 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 — IAS 12

06 Jun, 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.

Deloitte e-learning — IFRS 2

05 Jun, 2012

This Deloitte e-learning module provides training in the background, scope and principles under under IFRS 2 'Share-based Payment', and the application of this Standard. Topics covered include the accounting treatment for equity-settled and cash-settled share-based payment transactions, the difference in accounting treatment for market and non-market vesting conditions, the modification of share-based payment arrangements and the accounting treatment at the time a transaction is settled after the vesting date.

Deloitte e-learning — IAS 34

06 Sep, 2011

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. Topics covered include the periods to be disclosed in interim reports, the minimum content of interim reports, the contents of the notes, and the recognition and measurement of items included in interim reports.

Deloitte e-learning — IAS 32 & IAS 39 - Hedge accounting

26 Jul, 2011

This Deloitte e-learning module provides training in the background, scope and principles under IAS 32 'Financial Instruments: Presentation' and IAS 39 'Financial Instruments: Recognition and Measurement' in respect of hedge accounting and its application in practice. Topics covered include applying hedge accounting to a forecast sale, a firm commitment to purchase machinery in a foreign currency, a portion of a fixed rate debt instrument, and a net investment in a foreign operation.

Correction list for hyphenation

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IAS plus

IAS plus

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IAS plus

IFRS e-learning

IFRS e-learning modules available

IFRS series of standards

IAS series standards

Other modules

Related Publications

Deloitte e-learning — IAS 41

Deloitte e-learning — IAS 16

Deloitte e-learning — IFRS 9 - impairment

Deloitte e-learning — Conceptual Framework

Deloitte e-learning — IAS 12 (part 2)

Deloitte e-learning — IAS 12 (part 1)

Deloitte e-learning — IAS 27

Deloitte e-learning — IAS 1

Deloitte e-learning — IAS 12

Deloitte e-learning — IFRS 2

Deloitte e-learning — IAS 34

Deloitte e-learning — IAS 32 & IAS 39 - Hedge accounting

Quick links

Correction list for hyphenation