The IET was used to determine the macroscopic elasticity constants of the multiphase coating. In order to determine the macroscopic elasticity constants of the film firstly, a critical assessment of Young’s modulus determination was done by comparing all the models proposed in the literature. The best model was identified and a study was performed to identify and quantify the most influent factors on the global uncertainty. Secondly, an enhanced formulation to determine the shear modulus of coating by IET was developed. The methodology was applied on a tungsten thin film deposited by DC magnetron sputtering.