IFRS (International Financial
Reporting Standards)

  • Share

IFRS learning modules

Each of the downloadable modules below contains lessons relating to an IFRS topic and provide a baseline understanding of each topic. The lessons include:

  • Informational material
  • Observations on various scenarios that may exist during the preparation of financial statements
  • Interactive tools that will link you to responses to common issues
  • An assessment at the conclusion of each module; use your own discretion to determine if you are satisfied with your score.
  • Links to external internet sites. You may wish to be online when you work through these lessons. Whether you work online or offline you will find the technology that supports each lesson is self-contained.

To download, access and complete a module, please follow these instructions.

Completion certificates of IFRS learning now available for CPD credit

Each module allows the user to create a personalised completion certificate showing their completion of the module and their result in the module's final assessment. This allows users to easily apply for Continual Professional Development (CPD).

As CPD requirements differ across the globe, the printable certificates present the final percentage result of your final assessment but does not provide a "pass" or "fail" to allow for these differences.





Earnings per share
Employee benefits
Fair value measurement
Financial instruments 1: Introduction to financial instruments
Financial instruments 2: Accounting for financial instruments
Financial instruments 3: Disclosures
First-time adoption
Foreign exchange
Group accounts 1: Business combinations
Group accounts 2: Subsidiaries, Associates & Joint Arrangements
IFRS 8 - Operating Segments
IFRS 4 - Insurance Contracts
Impairment of Assets
Income tax
Intangible assets
Introduction to IFRS and IASB
Introduction to Financial Reporting under IAS 1
Inventories and construction contracts
Performance reporting and accounting changes
Property, plant and equipment
Provisions, contingent liabilities and contingent assets
Related-Party Disclosures
Share-based payments
Statements of cash flows


Contact us

Feedback on these materials is welcome.

Connect with us