Welcome to the website of the IFRS Foundation and the IASB

Monday 25 July 2016

Banner graphic


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:

You can also download a 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 2009 + Q&As
1 Small and Medium-sized Entities PDF [220 KB]
2 Concepts and Pervasive Principles PDF [462 KB]
3 Financial Statement Presentation PDF [247 KB]
4 Statement of Financial Position PDF [240 KB]
5 Statement of Comprehensive Income and Income Statement PDF [288 KB]
6 Statement of Changes in Equity and Statement of Income and Retained Earnings PDF  [221 KB]
7 Statement of Cash Flows PDF   [447KB]
8 Notes to the Financial Statements PDF   [368 KB]
9 Consolidated and Separate Financial Statements PDF   [462 KB]
10 Accounting Policies, Estimates and Errors PDF   [263 KB]
11 Basic Financial Instruments PDF   [591 KB]
12 Other Financial Instruments Issues PDF   [539 KB]
13 Inventories PDF   [267 KB]
14 Investments in Associates PDF  [324 KB]
15 Investments in Joint Ventures PDF  [337 KB]
16 Investment Property PDF   [274 KB]
17 Property, Plant and Equipment PDF   [303 KB]
18 Intangible Assets Other Than Goodwill PDF   [332 KB]
19 Business Combinations and Goodwill PDF  [370 KB] 
20 Leases PDF   [426 KB]
21 Provisions and Contingencies PDF  [393 KB]
22 Liabilities and Equity PDF [336.5 KB]
23 Revenue PDF  [418 KB]
24 Government Grants PDF   [331 KB]
25 Borrowing Costs PDF [192 KB]
26  Share-based Payment PDF [410 KB]
27 Impairment of Assets PDF [670 KB]
28 Employee Benefits PDF  [417 KB]
29 Income Tax PDF  [526 KB]
30 Foreign Currency Translation PDF [374 KB]
31 Hyperinflation PDF [732 KB]
32 Events after the End of the Reporting Period PDF [211 KB]
33 Related Party Disclosures PDF [410.5 KB]
34 Specialised Activities PDF [361 KB]
35 Transition to the IFRS for SMEs PDF  [540 KB]

Training information


Contact us

Matthew Tilling 
Director of Education
email: mtilling@ifrs.org