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Our plan for the remaining IFRS e-learning modules

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02 Oct 2004

Deloitte's IFRS e-learning programme, available for download and self-study to all without charge, has proved enormously popular.

So far, 24 modules are available. All of the remaining modules (namely IASs 23, 24, 29, 32/39 Parts 2 and 3, 36, and 38, and IFRSs 2, 3, and 5) are scheduled for release before the end of the year. The table below is a status report with estimated release dates for the remaining modules. Click on the light bulb icon on our home page for access.

Standard

E-learning Available

IAS 1 Presentation of Financial Statements

Now

IAS 2 Inventories

Now

IAS 7 Cash Flow Statements

Now

IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

Now

IAS 10 Events After the Balance Sheet Date

Now

IAS 11 Construction Contracts

Now

IAS 12 Income Taxes

Now

IAS 14 Segment Reporting

Now

IAS 16 Property, Plant and Equipment

Now

IAS 17 Leases

Now

IAS 18 Revenue

Now

IAS 19 Employee Benefits

Now

IAS 20 Accounting for Government Grants

Standard to be replaced

IAS 21 The Effect of Changes in Foreign Exchanges Rates

Now

IAS 22 Business Combinations

See IFRS 3

IAS 23 Borrowing Costs

31st October 2004

IAS 24 Related Party Disclosures

31st December 2004

IAS 26 Accounting and Reporting by Retirement Benefit Plans

Not required

IAS 27 Consolidated and Separate Financial Statements

Now

IAS 28 Accounting for Investments in Associates

Now

IAS 29 Financial Reporting in Hyperinflationary Economies

31st October 2004

IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions

Standard to be replaced

IAS 31 Financial Reporting of Interests in Joint Ventures

Now

IAS 32/39 Part 1 Key Principles

Now

IAS 32/39 Parts 2 and 3 Hedging and Derecognition

31st December 2004

IAS 33 Earnings Per Share

Now

IAS 34 Interim Financial Statements

Now

IAS 35 Discontinuing Operations

See IFRS 5

IAS 36 Impairment of Assets

31st October 2004

IAS 37 Provisions, Contingent Liabilities and Contingent Assets

Now

IAS 38 Intangible Assets

31st October 2004

IAS 40 Investment Property

Now

IAS 41 Agriculture

Now

IFRS 1 First time adoption

Now

IFRS 2 Share Based Payments

31st December 2004

IFRS 3 Business Combinations

31st October 2004

IFRS 4 Insurance

Not Required

IFRS 5 Discontinued Operations

31st December 2004

IFRS 6 Extractive Industries

Not Required

Framework

Now

Using IFRS E-learning

Now

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.