DipIFR Training

The ACCA Diploma in International Financial Reporting (DipIFR) is a respected qualification for finance professionals who prepare, audit or analyse IFRS financial statements for groups and listed entities. It tests the ability to apply IFRS to realistic situations, rather than simply recalling rules.

This course takes you through the DipIFR syllabus: the regulatory framework and Conceptual Framework, presentation and disclosure, consolidation including subsidiaries, associates and joint arrangements, foreign currency, business combinations and goodwill, financial instruments and hedging concepts, leases, revenue, share-based payment, employee benefits, deferred tax, impairment, provisions and other topics. You will practise the types of question the exam uses, including a group consolidation question, a scenario with ethical considerations, a question centred on a single standard, and a practical query on disclosure or presentation.

The exam is a single computer-based paper of 3 hours 15 minutes, held in June and December sittings according to training-provider information; confirm current dates, standards examinable and booking deadlines on accaglobal.com. Because the standards tested change by session, the trainer will align the course to the syllabus applicable to your sitting.