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Deloitte Learning Academy-deloitte learning academy

Deloitte Learning Academy
Course catalogue for accounting professionals
Contents
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 International Financial Reporting Standards (IFRS)
IFRS 3 Business Combinations . . . . . . . . . . . . . . . . . . . . . . . . . . 12
e-courses IFRS 9 Financial Instruments . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Accounting Standards for Private Enterprises (ASPE) IFRS 10 Consolidated Financial Statements . . . . . . . . . . . . . . . . 13
First-time Adoption of ASPE . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 IFRS 11 Joint Arrangements. . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Financial Instruments under ASPE: Recognition, IFRS 12 Disclosure of Interests in Other Entities . . . . . . . . . . . . . 14
Measurement, and Impairment . . . . . . . . . . . . . . . . . . . . . . . 4 IFRS 13 Fair Value Measurement . . . . . . . . . . . . . . . . . . . . . . . . 15
Financial Instruments under ASPE: Hedging and Derivatives. . . . 4 IAS 19 Change in Accounting for Defined Benefit Plans
Goodwill and Intangible Assets under ASPE. . . . . . . . . . . . . . . . 5 per IAS 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Stock-based Compensation under ASPE . . . . . . . . . . . . . . . . . . 5 IAS 21 Effects of Changes in Foreign Exchange Rates . . . . . . . . 16
Employee Future Benefits under ASPE . . . . . . . . . . . . . . . . . . . . 6 IAS 27 Consolidated and Separate Financial Statements . . . . . . 16
Asset Retirement Obligations under ASPE . . . . . . . . . . . . . . . . . 6 IAS 28 Investments in Associates and Joint Ventures . . . . . . . . . 17
Disclosure under ASPE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Business Combinations under ASPE . . . . . . . . . . . . . . . . . . . . . 7 Accounting Standards for Not-for Profit Organizations
Changes in Ownership Interests under ASPE . . . . . . . . . . . . . . . 8 First-time adoption of ASNPO . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Impairment under ASPE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Financial Instruments for NPOs . . . . . . . . . . . . . . . . . . . . . . . . . 18
Public Sector Accounting Standards (PSAS) Canadian Auditing Standards (CAS)
Classification of Government Organizations. . . . . . . . . . . . . . . . 9 Significant Changes on Adoption of CAS . . . . . . . . . . . . . . . . . 18
Environmental Liabilities under PSAS . . . . . . . . . . . . . . . . . . . . . 9 Reporting on Assurance Engagements . . . . . . . . . . . . . . . . . . . 19
Employee Future Benefits under PSAS . . . . . . . . . . . . . . . . . . . . 10
Non-financial Assets under PSAS . . . . . . . . . . . . . . . . . . . . . . . 10 In production . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
Financial Instruments under PSAS . . . . . . . . . . . . . . . . . . . . . . . 11
Foreign Currency Translation under PSAS . . . . . . . . . . . . . . . . . 11 Deloitte Accounting e-Challenge . . . . . . . . . . . . . . . . . . . . . . 21
Government transfers under PSAS . . . . . . . . . . . . . . . . . . . . . . . 12
Learning on demand . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

What is the salary at Deloitte? The average Deloitte salary ranges from approximately ₹4,00,000 per year for an Article Assistant to ₹1,01,39,777 per year for a Managing Director. Deloitte employees rate the overall compensation and benefits package 3.6/5 stars. Is Accenture better than Deloitte?