CertIFR Training

ACCA's Certificate in International Financial Reporting (CertIFR) introduces the fundamentals of IFRS, the accounting language used by listed groups and multinationals in much of the world. It suits accountants and finance staff who work with global parents, overseas listings or cross-border reporting and want a recognised grounding in IFRS.

This course covers the IASB's Conceptual Framework and the core standards that most affect financial statements: presentation, inventories, property, plant and equipment, intangible assets, impairment, leases, revenue, provisions and contingencies, income taxes, events after the reporting period, and the basics of financial instruments and consolidation. You will practise preparing and interpreting IFRS-based statements and understanding the disclosures that accompany them.

We also explain how IFRS differs from Indian Accounting Standards (Ind AS) and Indian GAAP in practice, which many Indian accountants find useful. Please note that IFRS 18, which replaces IAS 1 on presentation of financial statements, applies for annual periods beginning on or after 1 January 2027, and your trainer will indicate which treatment your assessment follows.