Applying IFRS

by Lizzie Morris & Anand Singh

This IFRS Essentials module covers:

  • Scope and background
  • Concepts and principles
  • Legal requirements
  • Practical challenges and future direction


15 mins
Course status: Not started
Released in April 2025
Book a demo

First-time adoption of IFRS (IFRS 1)

by Marek Muc

This IFRS Essentials module covers:

  • Identification
  • Preparation
  • Application
  • Judgements and estimates


15 mins
Course status: Not started
Released in April 2025
Book a demo

Share-based payment (IFRS 2)

by Marek Muc

This IFRS Essentials module covers:

  • Definitions
  • Recognition and measurement
  • Vesting conditions 
  • Judgements and estimates

15 mins
Course status: Not started
Released in April 2025
Book a demo

Business combinations (IFRS 3)

by Marek Muc

This IFRS Essentials module covers:

  • Definitions
  • Recognition and measurement
  • Disclosure
  • Judgements and estimates




15 mins
Course status: Not started
Released in April 2025
Book a demo

Business combinations under common control

by Marek Muc

This IFRS Essentials module covers:

  • Definitions
  • Recognition and measurement
  • Disclosure
  • Judgements and estimates



15 mins
Course status: Not started
Released in April 2025
Book a demo

Non-current assets held for sale and discontinued operations (IFRS 5)

by Glynnis Carthy

This IFRS Essentials module covers:

  • Scope
  • Non-current assets held for sale
  • Discontinued operations
  • Judgements, estimates and practical challenges

15 mins
Course status: Not started
Released in April 2025
Book a demo

Exploration for and evaluation of mineral resources (IFRS 6)

by Marek Muc

This IFRS Essentials module covers:

  • Accounting framework
  • Recognition
  • Measurement
  • Judgements and estimates

15 mins
Course status: Not started
Released in April 2025
Book a demo

Financial instruments - overview

by Marek Muc

This IFRS Essentials module covers:

  • Identifying financial instruments
  • Accounting standards
  • Characteristics
  • Equity

15 mins
Course status: Not started
Released in April 2025
Book a demo

Financial instruments - disclosure (IFRS 7)

by Marek Muc

This IFRS Essentials module covers:

  • Scope
  • Classification 
  • Significance 
  • Risks
  • Judgements and estimates 

15 mins
Course status: Not started
Released in April 2025
Book a demo

Operating segments (IFRS 8)

by Marek Muc

This IFRS Essentials module covers:

  • Scope & key definitions
  • Operating & reportable segments
  • Disclosing segment information
  • Entity-wide disclosures
  • Judgements and estimates

15 mins
Course status: Not started
Released in April 2025
Book a demo

Financial instruments - recognition and measurement (IFRS 9)

by Marek Muc

This IFRS Essentials module covers:

  • Recognition 
  • Measurement
  • Impairment
  • Derecognition
  • Judgements and estimates

20 mins
Course status: Not started
Released in April 2025
Book a demo

Consolidated financial statements (IFRS 10)

by Marek Muc

This IFRS Essentials module covers:

  • Definition
  • Assessment
  • Preparation
  • Judgements

15 mins
Course status: Not started
Released in April 2025
Book a demo

Joint arrangements (IFRS 11)

by Marek Muc

This IFRS Essentials module covers:

  • Identifying a joint arrangement
  • Types of joint arrangement
  • Accounting treatment 
  • Judgements, estimates and practical challenges

20 mins
Course status: Not started
Released in April 2025
Book a demo

Disclosure of interests in other entities (IFRS 12)

by Marek Muc

This IFRS Essentials module covers:

  • Identification
  • Interests in other entities
  • Structured entities
  • Judgements

15 mins
Course status: Not started
Released in April 2025
Book a demo

Fair value measurement (IFRS 13)

by Marek Muc

This IFRS Essentials module covers:

  • Defining fair value
  • Valuation techniques
  • Initial recognition
  • Non – financial assets
  • Judgements, estimates and practical challenges



15 mins
Course status: Not started
Released in April 2025
Book a demo

Revenue from contracts with customers (IFRS 15)

by Marek Muc

This IFRS Essentials module covers:

  • Identifying contracts
  • Identifying performance obligations
  • Determining and allocating price
  • Recognition
  • Judgements and estimates


15 mins
Course status: Not started
Released in April 2025
Book a demo

Leasing for lessees (IFRS 16)

by Marek Muc

This IFRS Essentials module covers:

  • Definitions
  • Recognition
  • Subsequent measurement
  • Complex and challenging areas

15 mins
Course status: Not started
Released in April 2025
Book a demo

Leasing for lessors (IFRS 16)

by Marek Muc

This IFRS Essentials module covers:

  • Definition
  • Finance leases
  • Operating leases
  • Complex and challenging areas

15 mins
Course status: Not started
Released in April 2025
Book a demo

Insurance contracts (IFRS 17)

by Glynnis Carthy

This IFRS Essentials module covers: 

  • Definitions
  • Recognition and measurement
  • Presentation and disclosure
  • Practical challenges


15 mins
Course status: Not started
Released in April 2025
Book a demo

Presentation of financial statements (IAS 1)

by Marek Muc

This IFRS Essentials module covers:

  • Principles
  • Structure
  • Disclosure

15 mins
Course status: Not started
Released in April 2025
Book a demo

Inventories (IAS 2)

by Glynnis Carthy

This IFRS Essentials module covers:

  • Definition
  • Recognition and measurement
  • Presentation and disclosure
  • Judgements and estimates

15 mins
Course status: Not started
Released in April 2025
Book a demo

Statement of cash flows (IAS 7)

by Marek Muc

This IFRS Essentials module covers:

  • Definitions
  • Reporting
  • Disclosures
  • Judgements and estimates


15 mins
Course status: Not started
Released in April 2025
Book a demo

Accounting policies, changes in accounting estimates and errors (IAS 8)

by Marek Muc

This IFRS Essentials module covers:

  • Accounting policies
  • Accounting estimates
  • Prior period errors

15 mins
Course status: Not started
Released in April 2025
Book a demo

Events after the reporting period (IAS 10)

by Marek Muc

This IFRS Essentials module covers:

  • Authorisation
  • Accounting
  • Disclosure and assessment
  • Going concern
  • Judgements and estimates


15 mins
Course status: Not started
Released in April 2025
Book a demo

Income taxes (IAS 12)

by Glynnis Carthy

This IFRS Essentials module covers:

  • Current tax
  • Deferred tax
  • Presentation and disclosure
  • Complex areas

15 mins
Course status: Not started
Released in April 2025
Book a demo

Property, plant and equipment (IAS 16)

by Anita Chakawa

This IFRS Essentials module covers:

  • Identification and recognition
  • Measurement
  • Presentation and disclosure
  • Judgements, estimates and practical challenges


15 mins
Course status: Not started
Released in April 2025
Book a demo

Employee benefits (IAS 19)

by Anita Chakawa

This IFRS Essentials module covers:

  • Identification 
  • Recognition and measurement
  • Disclosures
  • Judgements and estimates

15 mins
Course status: Not started
Released in April 2025
Book a demo

Government grants (IAS 20)

by Ashveeta Singh Harripersadh

This IFRS Essentials module covers:

  • Definition
  • Recognition and measurement
  • Presentation and disclosure
  • Judgements and estimates

15 mins
Course status: Not started
Released in April 2025
Book a demo

The effects of changes in foreign exchange rates (IAS 21)

by Anita Chakawa

This IFRS Essentials module covers:

  • Identifying transactions
  • Translating transactions
  • Recognition
  • Translating financial statements
  • Judgements and estimates


15 mins
Course status: Not started
Released in April 2025
Book a demo

Borrowing costs (IAS 23)

by Marek Muc

This IFRS Essentials module covers:

  • Identification
  • Definition
  • Capitalisation
  • Judgements, estimates and practical challenges



15 mins
Course status: Not started
Released in April 2025
Book a demo

Related party disclosures (IAS 24)

by Marek Muc

This IFRS Essentials module covers:

  • Identification
  • Transactions and relationships
  • Compensation
  • Complex areas



15 mins
Course status: Not started
Released in April 2025
Book a demo

Accounting and reporting by retirement benefit plans (IAS 26)

by Marek Muc

This IFRS Essentials module covers:

  • Framework
  • Measurement
  • Valuation
  • Financial statements
  • Complex areas


15 mins
Course status: Not started
Released in April 2025
Book a demo

Separate financial statements (IAS 27)

by Marek Muc

This IFRS Essentials module covers:

  • Scope and framework
  • Accounting for investments
  • Measurement
  • Dividends
  • Practical challenges

15 mins
Course status: Not started
Released in April 2025
Book a demo

Investments in associates and joint ventures (IAS 28)

by Marek Muc

This IFRS Essentials module covers:

  • Identification
  • Application 
  • Recognition
  • Judgements and estimates

15 mins
Course status: Not started
Released in April 2025
Book a demo

Financial reporting in hyperinflationary economies (IAS 29)

by Marek Muc

This IFRS Essentials module covers:

  • Definition
  • General price index
  • Restating financial statements
  • Discontinuation 
  • Judgements and estimates

15 mins
Course status: Not started
Released in April 2025
Book a demo

Financial instruments - presentation (IAS 32)

by Marek Muc

This IFRS Essentials module covers:

  • Definition
  • Recognition and measurement
  • Offsetting
  • Judgements and estimates

15 mins
Course status: Not started
Released in April 2025
Book a demo

Earnings per share (IAS 33)

by Marek Muc

This IFRS Essentials module covers:

  • Disclosure
  • Measurement
  • Diluted EPS
  • Judgements and estimates

15 mins
Course status: Not started
Released in April 2025
Book a demo

Interim financial reporting (IAS 34)

by Glynnis Carthy

This IFRS Essentials module covers:

  • Interim financial reporting
  • Presentation and disclosure
  • Recognition and measurement
  • Judgements, estimates and practical challenges


15 mins
Course status: Not started
Released in April 2025
Book a demo

Impairment of assets (IAS 36)

by Marek Muc

This IFRS Essentials module covers:

  • Definition
  • Measurement
  • Recognition
  • Judgements and estimates

15 mins
Course status: Not started
Released in April 2025
Book a demo

Provisions, contingent liabilities and contingent assets (IAS 37)

by Marek Muc

This IFRS Essentials module covers:

  • Definition
  • Recognition and measurement
  • Accounting and disclosure
  • Judgements and estimates



15 mins
Course status: Not started
Released in April 2025
Book a demo

Intangible assets (IAS 38)

by Glynnis Carthy

This IFRS Essentials module covers:

  • Identification
  • Recognition and measurement
  • Presentation and disclosure
  • Judgements and estimates

15 mins
Course status: Not started
Released in April 2025
Book a demo

Investment property (IAS 40)

by Glynnis Carthy

This IFRS Essentials module covers:

  • Definitions
  • Accounting for investment property
  • Presentation and disclosure 
  • Judgements and estimates

15 mins
Course status: Not started
Released in April 2025
Book a demo

Agriculture (IAS 41)

by Anand Singh

This IFRS Essentials module covers:

  • Scope and definitions
  • Recognition and measurement
  • Presentation and disclosure
  • Judgements, estimates and practical challenges

15 mins
Course status: Not started
Released in April 2025
Book a demo