Deloitte IFRS 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

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 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 e-learning page for access to the following topics:

IFRS Accounting Standards

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
Hedge Accounting
IFRS 10 Consolidated Financial Statements
IFRS 11 Joint Arrangements
IFRS 13 Fair Value Measurement
IFRS for SMEs
IFRS 16 Leases
IFRIC 12 Service Concession Arrangements

Go directly to IFRS Accounting e-learning

IAS® Standards

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 Accounting e-learning

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