Deloitte provides IFRS eLearnings free of cost. The Material is copyright of Deloitte. We hereby provide link to download these eLearnings.

Downloading a module

If this is the first time you have accessed the learning content we recommend that you work through the module ‘Using IFRS e-Learning’ first as this short module provides an introduction to the content and will help you get the best out of the e-learning. To download a module click on the module title from the list below and follow these instructions:

1. Read and Accept the disclaimer notice. If you click Decline you return to this page.
2. Select Save this file to disk.
3. Save to an appropriate place on your hard drive.
4. Click the Extract button in your zip software.
5. Select an appropriate location on your hard drive.
6. Click Extract.
7. To access the module double click the iasXlaunch.htm file e.g. ias14launch.htm. You will now see the module menu page and can start your learning.

Using IFRS e-Learning v10

Framework for the Preparation and Presentation of Financial Statements v10

IAS 1 Presentation of Financial Statements v10

IAS 2 Inventories v10

IAS 7 Cash Flow Statements v10

IAS 8 Accounting policies, Changes in Accounting Estimates and Errors v10

IAS 10 Events after the Reporting Period v10

IAS 11 Construction Contracts v10

IAS 12 Income Taxes v10

IAS 14 Segment Reporting v10

IAS 16 Property, Plant and Equipment v10

IAS 17 Leases v10

IAS 18 Revenue v10

IAS 19 Employee Benefits v10

IAS 21 The Effects of Changes in Foreign Exchange Rates v10

IAS 23 Borrowing Costs v10

IAS 24 Related Party Disclosures v10

IAS 27 Consolidated and Separate Financial Statements v10

IAS 28 Accounting for Investments in Associates v10

IAS 29 Financial Reporting in Hyperinflationary Economies v10

IAS 31 Financial Reporting of Interests in Joint Ventures v10

IAS 32/39 Accounting for financial instruments v10.1

IAS 32/39 Hedge Accounting v10.1

IAS 32/39 Derecognition of financial instruments v10.1

IAS 33 Earnings per share v10

IAS 34 Interim Financial Statements v10

IAS 36 Impairment of Assets v10

IAS 37 Provisions, Contingent Liabilities and Contingent Assets v10

IAS 38 Intangible Assets v10

IAS 40 Investment Property v10

IAS 41 Agriculture v10

IFRIC 12 Service Concession Arrangements v10

IFRS 1 First-time Adoption of International Financial Reporting Standards v10

IFRS 2 Share-based Payment v10

IFRS 3 Business Combinations v10

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations v10

IFRS 8 Operating Segments v10

IFRS for SMEs v10

Ernst & Young also provides elearning for IFRS. The instruction to download and use these learnings are here. The link to download elearnings are:

Title	Date	Download
Agriculture	1002February 2010	Download
Earnings per share	1001January 2010	Download
Employee benefits	1001January 2010	Download
Financial instruments 1: Introduction to financial instruments	1002February 2010	Download
Financial instruments 2: Accounting for financial instruments	1002February 2010	Download
Financial instruments 3: Disclosures	1002February 2010	Download
First-time adoption	1002February 2010	Download
Foreign exchange	1002February 2010	Download
Group accounts 1: Business combinations	0901January 2009	Download
Group accounts 2: Classification of investments	1003March 2010	Download
IFRS 8 – Operating Segments	0904April 2009	Download
IFRS 4 – Insurance Contracts	0904April 2009	Download
Impairment	1002February 2010	Download
Income tax	1002February 2010	Download
Intangible assets	1002February 2010	Download
Introduction to financial reporting under IAS 1(R)	1001January 2010	Download
Introduction to IFRS and IASB	1001January 2010	Download
Inventories and construction contracts	1001January 2010	Download
Leasing	1002February 2010	Download
Performance reporting	1002February 2010	Download
Property, plant and equipment	1002February 2010	Download
Provisions	1001January 2010	Download
Revenue	1001January 2010	Download
Share-based payments	1002February 2010	Download
Statements of cash flows	1002February 2010	Download