Global Standards for the world economy

Sunday 28 February 2021

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Training modules

The Education Initiative has developed 35 stand-alone training modules—one for each section of the 2009 version of the International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs).

The training material has been subject to multi-level peer review. It has not been approved by the IASB .

You need to be an eIFRS Basic user to access the IFRS for SMEs training material; the service is free of charge. eIFRS Professional users and registered users of our Web Shop can access the material with their username and password.

Not Registered?

Register to free of charge to eIFRS Basic or subscribe to eIFRS Professional. Once you have registered, return to this page and enter your username and password, when requested, to access the training material.

Click on the links below to access the IFRS for SMEs (2009) training material:

Select from the list below of the modules that are currently available to download.

Please note: you must be logged into eIFRS to access the following links.
If you are not yet logged in, you can do so here.

Modules Titles
1 Small and Medium-sized Entities
2 Concepts and Pervasive Principles
3 Financial Statement Presentation
4 Statement of Financial Position
5 Statement of Comprehensive Income and Income Statement
6 Statement of Changes in Equity and Statement of Income and Retained Earnings
7 Statement of Cash Flows
8 Notes to the Financial Statements
9 Consolidated and Separate Financial Statements
10 Accounting Policies, Estimates and Errors
11 Basic Financial Instruments
12 Other Financial Instruments Issues
13 Inventories
14 Investments in Associates
15 Investments in Joint Ventures
16 Investment Property
17 Property, Plant and Equipment
18 Intangible Assets Other Than Goodwill
19 Business Combinations and Goodwill
20 Leases
21 Provisions and Contingencies
22 Liabilities and Equity
23 Revenue
24 Government Grants
25 Borrowing Costs
26  Share-based Payment
27 Impairment of Assets
28 Employee Benefits
29 Income Tax
30 Foreign Currency Translation
31 Hyperinflation
32 Events after the End of the Reporting Period
33 Related Party Disclosures
34 Specialised Activities
35 Transition to the IFRS for SMEs
Download zip file with all modules.

Training information

  • Access all available
    training modules:

Contact us

Gloria Lindfield 
Executive Assistant,
IFRS Education Initiative