International Accounting Standards (IASs)

Ready to get started? Download the module(s) on the IFRSs you are interested in from the list below.

Note: 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.

IAS 1 Presentation of Financial Statements v14 IAS 2 Inventories v18 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 v18 IAS 21 The Effects of Changes in Foreign Exchange Rates (2017) v17 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 v19 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 39 Financial Instruments Hedge Accounting v19 IAS 40 Investment Property (2019) v19 IAS 41 Agriculture v15.1

Need help?

Learn more

Comprehensive website

Stay connected