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DipIFR

Prepare for ACCA’s Diploma in International Financial Reporting while developing advanced, application-focused knowledge of IFRS Accounting Standards.

What is this course?

DipIFR is designed for finance professionals who need a detailed understanding of International Financial Reporting Standards and how they are interpreted and applied in practice.

This preparation course develops advanced IFRS knowledge, including the concepts and principles underpinning the standards, disclosure requirements and the preparation of group financial statements.

The DipIFR qualification is awarded by ACCA. IFRSology provides learning and preparation aligned with the current DipIFR syllabus and assessment.

What you’ll learn

  • Understand, explain and apply the IASB’s Conceptual Framework for Financial Reporting.
  • Apply relevant IFRS Accounting Standards to key elements of financial reports.
  • Identify and apply disclosure requirements in financial statements and accompanying notes.
  • Prepare group financial statements involving subsidiaries, associates and joint arrangements.

How the learning is structured

A

International sources of authority

The international financial reporting environment, the IFRS Foundation, IASB, Conceptual Framework and the role of sustainability reporting.

B

Elements of financial statements

Recognition, measurement and application of IFRS requirements to the key elements of financial statements.

C

Presentation and additional disclosures

Presentation and disclosure requirements, including wider reporting considerations and sustainability-related disclosures.

D

Group and combined financial reporting

Business combinations, subsidiaries, associates, joint arrangements and the preparation of consolidated financial statements.

How the DipIFR exam works

DipIFR is assessed by ACCA through a single computer-based examination combining calculations and written answers.

3h 15m Exam duration
4 Compulsory questions
25 Marks per question
50% Pass mark

Examination, registration and certification are administered by ACCA. Exam arrangements and syllabus requirements may be updated by ACCA.

Ready to prepare for DipIFR?

Develop advanced IFRS knowledge and exam technique through focused preparation aligned with the ACCA DipIFR syllabus.

Enquire about DipIFR