IFRS Learning

Terms of use

The IFRS Standards, IAS Standards and IFRIC Interpretations e-learning modules on this website have been developed to enable users to develop an initial level of knowledge of the IFRS Standards, IAS Standards and IFRIC Interpretations. The e-learning modules have been developed solely to facilitate basic learning. Use of the e-learnings does not guarantee that users will obtain a complete knowledge of the IFRS Standards, IAS Standards and IFRIC Interpretations and will not facilitate making accounting judgments or give the user the ability to make decisions on IFRS Standards, IAS Standards and IFRIC Interpretations.

Deloitte does not hold the content out to be complete or to interpret the IFRS Standards, IAS Standards and IFRIC Interpretations. Before making decisions users should consult with an appropriate expert. Examples and other materials in the e-learning modules are solely for illustrative purposes and should not be relied upon for technical answers or as the Deloitte opinion on technical issues.

Deloitte is governed by differing independence, objectivity and other ethical standards and therefore are unable to provide certain services to prospective clients. The inclusion of illustrative examples and other content on this site are not indicative of any services provided by Deloitte, nor should they be considered an offer to provide services.

Deloitte takes no responsibility for losses incurred by individuals or companies due to the use of e-learning modules on this site.