IFRS eLearning Modules from Deliotte
As global capital markets become increasingly integrated, many countries are moving to International Financial Reporting Standards (IFRS). For example, in the European Union, companies with publicly traded shares or debt on a European exchange must use IFRS for their financial reporting for financial years starting on or after 1 January 2005. Is your company ready?Deloitte has developed high quality e-learning modules on IFRS which are available to download for free.
Please see below for download instructions and details of the versions of the standards on which these modules are based. The modules 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.
Title
Using IFRS e-Learning
Framework for the Preparation and Presentation of Financial Statements
IAS 1 Presentation of Financial Statements
IAS 2 Inventories
IAS 7 Cash Flow Statements
IAS 8 Accounting policies, Changes in Accounting Estimates and Errors
IAS 10 Events After the Balance Sheet Date
IAS 11 Construction Contracts
IAS 12 Income Taxes
IAS 14 Segment Reporting
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 Consolidated and Separate Financial Statements
IAS 28 Accounting for Investments in Associates
IAS 29 Financial Reporting in Hyperinflationary Economies
IAS 31 Financial Reporting of Interests in Joint Ventures
IAS 32/39 Accounting for financial instruments
IAS 32/39 Hedge Accounting
IAS 32/39 Derecognition of financial instruments
IAS 33 Earnings per share
IAS 34 Interim Financial Statements
IAS 36 Impairment of Assets
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IAS 38 Intangible Assets
IAS 40 Investment Property
IAS 41 Agriculture
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
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