IFRS learning materials

The IFRS learning materials on this web site have been developed to enable users to develop an initial level of knowledge of the IFRS's. The learning material has been developed only to facilitate basic learning on IFRS matters. Use of the material does not guarantee that users will obtain a complete knowledge of the IFRS's, and will not facilitate making accounting judgments or give the user the ability to make IFRS decisions.

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

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