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Useful information


This page allows you to access diverse financial information, International Financial Reporting Standards, free e-learning modules on IFRS and other valuable information that will be of use to you in order to perform your daily activities more efficiently.

A guide to IFRS 1 "First-time adoption of IFRS" implementation  
The main goal of IFRS 1 is to establish rules for the first-time adopters accordingly to IFRS. This guide is useful manual tool for those who apply IFRS for the first time.

(Language: Russian)

Model financial statement 2012  
These model financial statements illustrate methods of applying the presentation and disclosure requirements of International Financial Reporting Standards (IFRS) for the year ended 31 December 2012. The model was developed by Deloitte specialists, taking into account best practices in presenting financial information.

(Language: English, Russian)

This checklist summarises the recognition, measurement, presentation and disclosure requirements set out in IFRS in issue. The checklist is presented in the form of an Excel spreadsheet, which will easily adapt to the specifics of your business.

(Language: English)

IFRS in your pocket 
This is an essential guide for newcomers to IFRS. If you are not sure where to start, try “IFRS in a pocket”. This guide contains a brief description of all existing standards and interpretations, enabling you to form an overview of IFRS and understand what to do next.

For those already acquainted with IFRS, “IFRS in a pocket” will help refresh their knowledge and provide information on the latest changes and new IFRS.

(Language: English)

We invite you to take advantage of this up-to-date and free online resource dedicated to IFRS issues, supported by Deloitte. IAS plus has the following to offer:  

  • IFRS
  • Library containing professional IFRS publications
  • Online IFRS training programmes (IFRS e-learning)
  • Other information for IFRS specialists.

(Language: English, German, Spanish)


IFRS e-learning comprises high-quality training modules on IFRS, letting you learn about IFRS at your own convenience. Access to the training modules is absolutely free of charge. 

(Language: English)



  • Yevgenia Nogovitsyna
    Senior Manager

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