IFRS e-learning

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IFRS Learning

Deloitte has developed high quality e-learning modules on IFRS to help users develop their knowledge and application of the basic principles and concepts of the IFRS's and IAS's. The IFRS e-learning modules are available free of charge and may be used and distributed freely by those registering with the site, without alteration from the original form and subject to the terms of the Deloitte copyright over the material.

Ready to get started?

"Points the way to how the future of technical accountancy training will look."

Viv Cole, Accounting Web

Ready to get started?

Deloitte has developed high quality e-learning modules on IFRS 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
  • Worked examples to show aspects of the standards in action
  • Reference materials to support learning
  • A printable certificate if 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 by those registering with the site, without alteration from the original form and subject to the terms of the Deloitte copyright over the material.

First time users of IFRS e-learning are recommended to complete the 'Using IFRS e-Learning module' before getting started as this short module provides an introduction to the content and will help you get the best out of the other modules.

Register for IFRS e-learning

Thousands of users from more than 130 countries have already registered and are using the modules. Many major corporates have chosen to use the Deloitte IFRS e-learning as their primary tool for educating their staff on IFRS, and have installed the e-learning modules on their own intranets.

Go to the Deloitte IFRS e-learning page to register for and access the e-learning modules.

Available modules:

  • Using IFRS e-Learning
  • Framework for the Preparation and Presentation of Financial Statements
  • 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: Classification and Measurement
  • IFRS 9 Financial Instruments: Derecognition
  • IFRS 10 Consolidated Financial Statements
  • IFRS 11 Joint Arrangements
  • IFRS 13 Fair Value Measurement
  • IFRS for SME
  • IFRIC 12 Service Concession Arrangements
  • IAS 1 Presentation of Financial Statements
  • IAS 2 Inventories
  • IAS 7 Cash Flow Statements
  • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
  • IAS 10 Events After the Balance Sheet Date
  • IAS 11 Construction Contracts
  • IAS 12 Income Taxes
  • IAS 16 Property, Plant and Equipment
  • IAS 17 Leases
  • IAS 18 Revenue
  • IAS 19 Employee Benefits
  • IAS 21 The Effects of Changes in Foreign Exchange Rates
  • IAS 23 Borrowing Costs
  • IAS 24 Related Parties
  • IAS 27 Consolidated and Separate Financial Statements
  • IAS 27 Separate Financial Statements (revised in 2011)
  • IAS 28 Investments in Associates
  • IAS 28 Investments in Associates and Joint Ventures (revised in 2011)
  • IAS 29 Hyperinflationary Economies
  • IAS 31 Interests in Joint Ventures
  • IAS 32 Financial Instruments: Presentation (revised in 2011 for inclusion of Offsetting Financial Assets and Financial Liabilities requirements)
  • IAS 32/39 Financial Instruments - Part 1
  • IAS 32/39 Financial Instruments - Part 2 (Hedging)
  • IAS 32/39 Financial Instruments - Part 3 (Derecognition)
  • 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 40 Investment Property
  • IAS 41 Agriculture


Register for IFRS e-learning