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Deloitte IFRS Accounting e-learning

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Deloitte has developed high quality e-learning modules to help users develop their knowledge and application of IFRS® 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.

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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

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

Viv Cole, Accounting Web

Go to the Deloitte IFRS e-learning page for access to the following topics:

Available modules:

  • Conceptual Framework for Financial Reporting
  • 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, Derecognition, Impairment, and Hedge Accounting. 
  • IFRS 10 Consolidated Financial Statements
  • IFRS 11 Joint Arrangements
  • IFRS 13 Fair Value Measurement
  • IFRS 16 Leases
  • IFRS 18 Presentation and Disclosure in Financial Statements
  • IFRS 19 Subsidiaries without Public Accountability: Disclosures
  • IFRIC 12 Service Concession Arrangements

Go directly to IFRS Accounting e-learning

Available modules:

  • IAS 1 Presentation of Financial Statements
  • IAS 2 Inventories
  • IAS 7 Statement of Cash Flows
  • IAS 8 Basis of Preparation of Financial Statements
  • IAS 10 Events After the Reporting Period
  • IAS 12 Income Taxes
  • 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 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: Recognition and Measurement
  • IAS 40 Investment Property
  • IAS 41 Agriculture

Go directly to IFRS Accounting e-learning

Our thinking

Are trade payables still trade payables?

An overview on the guidance issued by the International Accounting Standards Board (IASB) that may answer the question.
Perspective
5 minute read

IBOR Transition—Practical Experiences and Lessons Learned

Take a look back at some of the practical issues that arose during IBOR transition projects and remember some of the lessons learned so far.
Perspective
4 minute read

Environmental, Social, and Governance (ESG) Bonds

Explore the popularity of ESG Bonds. A beautiful concept or complicated accounting?
Perspective
5 minute read

Living Your Purpose: A Roadmap to Integrated Thinking and Reporting

Our framework can help initiate a conversation with boards, strengthen existing approaches, and assess readiness for mandatory reporting.
Analysis
5 minute read
Explore our thinking

Deloitte IFRS 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® Accounting Standards, IAS® Standards and IFRIC® Interpretations. 

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