DipIFR Training

WhatsApp +91 93517 82674 · Mon-Sat, 9 AM - 8 PM

Assure Success

About the course

Why take 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.

Who should attend

● Chartered accountants, ACCA members and CPAs working with IFRS
● Group reporting and consolidation accountants
● External and internal auditors of IFRS entities
● Finance managers and controllers in multinationals
● Candidates who completed CertIFR and want a higher qualification

Prerequisites

● ACCA expects strong prior knowledge of financial accounting; many candidates already hold an accounting qualification or equivalent experience
● Working knowledge of basic IFRS and group accounts is expected
● Check accaglobal.com for the current entry requirements

What this certification does for you

Advanced IFRS credential

DipIFR is recognised for demonstrating practical IFRS expertise.

Practical exam

Four applied questions test real-world judgement.

Career mobility

Valuable for roles in multinationals, big audit firms and global shared services.

Complements Ind AS experience

Highlights differences between IFRS and Indian standards.

Curriculum

8 modules, step by step

MODULE 1

Regulatory framework and Conceptual Framework

Set the foundation for IFRS application.

› IASB, IFRS Foundation and standard-setting due process
› Conceptual Framework
› First-time adoption (IFRS 1) overview
› Ethics in financial reporting

MODULE 2

Presentation and disclosure

Present statements and notes.

› IAS 1 and IFRS 18 on presentation
› Segment reporting and earnings per share
› Related parties and events after the reporting period
› Accounting policies, estimates and errors (IAS 8)

MODULE 3

Group accounts I: control and consolidation

Consolidate subsidiaries.

› IFRS 10 control and consolidation procedures
› Goodwill and non-controlling interests
› Intragroup transactions and fair values
› Disposals and changes in ownership

MODULE 4

Group accounts II: associates, joint arrangements and foreign operations

Extend group accounting.

› IAS 28 equity method
› IFRS 11 joint arrangements
› IAS 21 foreign currency and translation of foreign operations
› Business combinations (IFRS 3) in stages

MODULE 5

Financial instruments

Account for complex instruments.

› IFRS 9 classification and measurement
› Expected credit losses and derecognition
› Hedge accounting concepts
› IAS 32 and IFRS 7 disclosures; fair value (IFRS 13)

MODULE 6

Revenue, leases and assets

Apply asset and revenue standards.

› IFRS 15 complex contracts
› IFRS 16 leases including modifications and sale and leaseback
› IAS 16, 38 and 36 assets and impairment
› IFRS 5 held-for-sale and discontinued operations

MODULE 7

Liabilities and employee-related standards

Account for obligations and remuneration.

› IAS 37 provisions and restructuring
› IAS 19 employee benefits
› IFRS 2 share-based payment
› IAS 12 deferred tax

MODULE 8

Exam technique and practice

Prepare for the 3 hour 15 minute paper.

› Structure of the four compulsory questions
› Time management and answer planning
› Timed practice papers with feedback
› Updates for the sitting and revision plan

Certification exam

ACCA Diploma in International Financial Reporting (DipIFR) exam

Awarded by	ACCA
Format	Computer-based written exam with four compulsory questions of 25 marks each (per training-provider information; confirm with ACCA)
Questions	4 compulsory questions, 25 marks each
Duration	3 hours 15 minutes
Passing score	50%
Exam fee	See the current figure on the official site (accaglobal.com)
Where	Computer-based exam booked through myACCA, in scheduled June and December sittings; confirm dates on accaglobal.com
Validity	See the current figure on the official site (accaglobal.com)

Your path to certification

1
Enrol in a DipIFR batch and attend the live sessions
2
Register with ACCA and book your sitting before the deadline
3
Complete timed practice papers and review marking feedback
4
Sit the computer-based exam in the scheduled session
5
Receive your Diploma in IFRS after passing and any ACCA administrative steps

Skills you will gain

Group accounts

Prepare consolidated statements with subsidiaries, associates, goodwill and non-controlling interests.

Financial instruments

Classify, measure and disclose instruments under IFRS 9, 7 and 13.

Revenue and leases

Apply IFRS 15 and IFRS 16 to complex contracts and arrangements.

Employee benefits and share-based payment

Account for defined benefit plans and equity-settled awards.

Taxation and impairment

Handle deferred tax and impairment of assets and goodwill.

Presentation and disclosure

Apply IAS 1 or IFRS 18 as applicable, segment reporting and related-party disclosures.

What you get