IFRS e-learning

Download. Discover. Develop.

Our free to use, high quality e-learning modules on IFRS help users develop their knowledge and application of the basic principles and concepts of IFRS and IAS.

Ready to get started?

Deloitte has developed a series of IFRS training modules which are offered free (upon registration) as a public service. Each module (approximate size: 3MB) can be downloaded as a .zip file and 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
  • 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.


"Points the way to how the future of technical accountancy training will look."  Viv Cole, Accounting Web

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
  • IAS 18 Revenue
  • Framework for the Preparation and Presentation of Financial Statements
  • IAS 19 Employee Benefits
  • IFRS 1 First-time Adoption of International Financial Reporting Standards
  • IAS 21 The Effects of Changes in Foreign Exchange Rates
  • IFRS 2 Share Based Payment
  • IAS 23 Borrowing Costs
  • IFRS 3 Business Combinations
  • IAS 24 Related Parties
  • IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
  • IAS 27 Consolidated and Separate Financial Statements
  • IFRS 8 Operating Segments
  • IAS 27 Separate Financial Statements (revised in 2011)
  • IFRS 9 Financial Instruments: Classification and Measurement
  • IAS 28 Investments in Associates
  • IFRS 9 Financial Instruments: Derecognition
  • IAS 28 Investments in Associates and Joint Ventures (revised in 2011)
  • IFRS 10 Consolidated Financial Statements
  • IAS 29 Hyperinflationary Economies
  • IFRS 11 Joint Arrangements
  • IAS 31 Interests in Joint Ventures
  • IFRS 13 Fair Value Measurement
  • IAS 32 Financial Instruments: Presentation (revised in 2011 for inclusion of Offsetting Financial Assets and Financial Liabilities requirements)
  • IFRS for SME
  • IAS 32/39 Financial Instruments - Part 1
  • IFRIC 12 Service Concession Arrangements
  • IAS 32/39 Financial Instruments - Part 2 (Hedging)
  • IAS 1 Presentation of Financial Statements
  • IAS 32/39 Financial Instruments - Part 3 (Derecognition)
  • IAS 2 Inventories
  • IAS 33 Earnings Per Share
  • IAS 7 Cash Flow Statements
  • IAS 34 Interim Financial Reporting
  • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
  • IAS 36 Impairment of Assets
  • IAS 10 Events After the Balance Sheet Date
  • IAS 37 Provisions, Contingent Liabilities and Contingent Assets
  • IAS 11 Construction Contracts
  • IAS 38 Intangible Assets
  • IAS 12 Income Taxes
  • IAS 40 Investment Property
  • IAS 16 Property, Plant and Equipment
  • IAS 41 Agriculture
  • IAS 17 Leases


Register for IFRS e-learning

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