International Accounting Standards (IASs)

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Note: 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.

IAS 1 Presentation of Financial Statements v14 IAS 2 Inventories v18 IAS 7 Statement of Cash Flows v14 IAS 7 Statement of Cash Flows (Updated in 2016) v16 IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors v16 IAS 10 Events after the Reporting Period v9 IAS 12 Income Taxes (Part 1) v16 IAS 12 Income Taxes (Part 2) v16 IAS 16 Property, Plant and Equipment v15 IAS 19 Employee Benefits v16 IAS 19 Employee Benefits v18 IAS 21 The Effects of Changes in Foreign Exchange Rates v14 IAS 21 The Effects of Changes in Foreign Exchange Rates (2017) v17 IAS 23 Borrowing Costs v15 IAS 23 Borrowing Costs v18 IAS 24 Related Party Disclosures v14 IAS 27 Separate Financial Statements v15 IAS 28 Investments in Associates and Joint Ventures v16 IAS 28 Investments in Associates and Joint Ventures (2017) v17 IAS 28 Investments in Associates and Joint Ventures (2018) v18 IAS 29 Financial Reporting in Hyperinflationary Economies v15 IAS 32 Financial Instruments: Presentation v14 IAS 32/39 Derecognition of financial instruments v14 IAS 33 Earnings per share v10 IAS 34 Interim Financial Reporting v15 IAS 36 Impairment of Assets v14 IAS 37 Provisions, Contingent Liabilities and Contingent Assets v14 IAS 38 Intangible Assets v15 IAS 40 Investment Property v16 IAS 40 Investment Property (2017) v17 IAS 41 Agriculture v15.1

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