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Tuesday 26 July 2016

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Arabic-language training modules

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

The IFRS Foundation is grateful to the Arab Society of Certified Accountants (ASCA) Jordan for facilitating and funding the translation of the training material.


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 registration 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 for 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 IFRS for SMEs training material.

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

Download the zip file of all modules.

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 Format
1 Small and Medium-sized Entities PDF [634.1KB]
2 Concepts and Pervasive Principles PDF [911KB]
3 Financial Statement Presentation  PDF [684.7KB]
4 Statement of Financial Position PDF [706.8KB]
5 Statement of Comprehensive Income and Income Statement PDF [805.5KB]
6 Statement of Changes in Equity and Statement of Income and Retained Earnings PDF [680.2KB]
7 Statement of Cash Flows PDF [1.1MB]
8 Notes to the Financial Statements PDF [0.9MB]
9 Consolidated and Separate Financial Statements PDF [1.21MB]
10 Accounting Policies, Estimates and Errors PDF [0.8MB]
11 Basic Financial Instruments PDF [1.3MB]
13 Inventories PDF [732.9KB]
14 Investments in Associates PDF [778.9KB]
15 Investments in Joint Ventures PDF [812.7KB]
16 Investment Property PDF [795.1KB]
17 Property, Plant and Equipment PDF [726.4KB]
18 Intangible Assets Other Than Goodwill PDF [0.9MB]
19 Business Combinations and Goodwill PDF [2.13MB] 
20 Leases PDF [1MB]
21 Provisions and Contingencies PDF [0.8MB]
22 Liabilities and Equity PDF [0.8MB]
23 Revenue PDF [0.9MB]
24 Government Grants PDF [638.6KB]
25 Borrowing Costs PDF [588.6KB]
26  Share-based Payment PDF [1.72MB] 
27 Impairment of Assets PDF [990 KB]
28 Employee Benefits PDF [0.9MB]
29 Income Tax PDF [1.3MB]
30 Foreign Currency Translation PDF [1MB]
31 Hyperinflation PDF [803 KB]
32 Events after the End of the Reporting Period PDF [609.3KB]
33 Related Party Disclosures PDF [1.06MB]
34  Specialised Activities PDF [939.0KB]
35 Transition to the IFRS for SMEs PDF [1MB]

Training information

  • Access all available
    training modules:

Contact us

Gloria Lindfield 
Executive Assistant,
IFRS Education Initiative
email: glindfield@ifrs.org