Skip to main content

Deloitte IFRS (International Financial Reporting Standards) e-learning

Download. Discover. Develop.

Deloitte has developed high-quality e-learning modules to help users develop their knowledge and application of IFRS (International Financial Reporting Standards) Accounting Standards. The e-learning modules are available free of charge and may be used freely, without alteration from the original form and subject to the terms of the Deloitte copyright over the material.

Ready to get started?

The e-learning modules provide:


  • Real life scenarios to demonstrate application of the accounting standards
  • Sections to explain the principles and theory
  • Worked examples to show aspects of the accounting standards in action
  • Reference materials to support learning

 

Thousands of users from more than 130 countries are using the e-learning modules. As of June 2022, the number of downloads surpassed six million. Many major corporates have chosen to use the modules as their primary tool for educating their staff on IFRS (International Financial Reporting Standards) Accounting Standards and have linked to these modules on their own intranets.

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

Viv Cole, Accounting Web

Go to the Deloitte IFRS (International Financial Reporting Standards) e-learning page for access to the following topics:

Available modules:


  • Conceptual Framework for Financial Reporting
  • IFRS (International Financial Reporting Standards) 1 First-time Adoption of International Financial Reporting Standards
  • IFRS (International Financial Reporting Standards) 2 Share-based Payment
  • IFRS (International Financial Reporting Standards) 3 Business Combinations
  • IFRS (International Financial Reporting Standards) 5 Non-current Assets Held for Sale and Discontinued Operations
  • IFRS (International Financial Reporting Standards) 8 Operating Segments
  • IFRS (International Financial Reporting Standards) 9 Financial Instruments
  • Classification and Measurement
  • Derecognition
  • Impairment
  • Hedge Accounting
  • IFRS (International Financial Reporting Standards) 10 Consolidated Financial Statements
  • IFRS (International Financial Reporting Standards) 11 Joint Arrangements
  • IFRS (International Financial Reporting Standards) 13 Fair Value Measurement
  • IFRS (International Financial Reporting Standards) for SMEs
  • IFRS (International Financial Reporting Standards) 16 Leases
  • IFRIC 12 Service Concession Arrangements

Go directly to IFRS (International Financial Reporting Standards) Accounting e-learning

Available modules:


  • 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 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 Party Disclosures
  • IAS 27 Separate Financial Statements
  • IAS 28 Investments in Associates and Joint Ventures
  • IAS 29 Hyperinflationary Economies
  • IAS 31 Interests in Joint Ventures
  • 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: Recognition and Measurement
  • IAS 40 Investment Property
  • IAS 41 Agriculture

Go directly to IFRS (International Financial Reporting Standards) Accounting e-learning

Our thinking

Deloitte IFRS (International Financial Reporting Standards) e-learning

Deloitte has developed high-quality e-learning modules to help users develop their knowledge and application of the basic principles and concepts of the IFRS (International Financial Reporting Standards) Accounting Standards, IAS® Standards and IFRIC® Interpretations.