deloitte ifrs


Deloitte IFRS e-learning

Download. Discover. Develop.

Deloitte has developed high quality e-learning modules on IFRS to help users develop their knowledge and application of the basic principles and concepts of the IFRS's and IAS's. The IFRS e-learning modules are available free of charge and may be used and distributed freely, without alteration from the original form and subject to the terms of the Deloitte copyright over the material.

Ready to get started?

Deloitte has developed a series of IFRS training modules which are offered free 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
  • 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

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

Viv Cole, Accounting Web

Thousands of users from more than 130 countries are using the modules. As of June 2019, the number of downloads surpassed six million. Many major corporates have chosen to use the Deloitte IFRS e-learning as their primary tool for educating their staff on IFRS, and have linked to these e-learning modules on their own intranets.

Go to the Deloitte IFRS e-learning page for access to the e-learning modules on 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
    • 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


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


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