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Deloitte releases new IFRS e-learning modules

  • e-learning (laptop) Image

Oct 19, 2012

Deloitte’s Global Audit Learning group has released three e-learning modules on IFRS 9, "Financial Instruments: Classification and Measurement"; IFRS 10, "Consolidated Financial Statements"; and IFRS 11, "Joint Arrangements." These modules are additions to the extensive catalog of IFRS e-learning content made freely available by Deloitte.

Deloitte’s e-learning on IFRSs has been a leading educational resource on IFRSs since it was initially released in 2004. There are over 5.6 million modules downloaded to date and a wide range of corporate, educational, and professional organizations use the content as their primary tool for IFRS education.

The three new modules that have been released are:

  • IFRS 9, Financial Instruments: Classification and Measurement — Covers the requirements of classification and measurement of financial assets and liabilities under IFRS 9, as modified by the IASB’s  "Mandatory Effective Date and Transition Disclosures."
  • IFRS 10, Consolidated Financial Statements — Covers the requirements of IFRS 10 with a focus on the control definition, how to apply the principle of control in various real-life situations, and how to apply the accounting requirements for the preparation of consolidated financial statements.
  • IFRS 11, Joint Arrangements — Covers the requirements of IFRS 11 with a focus on the various ways in which joint ventures can be structured and how the structure impacts the accounting treatment and transactions between joint ventures.

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

There are also modules in development, which are expected to be released in the near future:

  • IFRS 9 and derecognition.
  • IAS 32 and offsetting.
  • IFRS 13 and fair value measurement.

There are now 40 modules are available, which tackle the key extant and new standards issues by the IASB. The modules have been designed to help users develop their knowledge and application of the basic principles and concepts of the IFRSs and IASs. Each module provides:

  • Real-life scenarios to demonstrate application of the standards.
  • "Coach me" sections to explain the principles and theory.
  • Working examples to show aspects of the standards in action.
  • Reference materials to support learning.
  • A printable certificate after you pass the assessment at the end of each module

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.

Click to go to Deloitte’s IFRS e-learning.

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