DipIFR 

DIPIFR – Diploma in International Financial Reporting (ACCA)

 

If you are a finance professional who is not already knowledgeable about the details of International Financial Reporting Standards (IFRS), this qualification has a fast and efficient solution to meet your needs. If you need to develop a working knowledge of the area, the DipIFR can help prepare you.

 

International Financial Reporting Standards (IFRS) are mandated in more than 100 countries worldwide. All listed companies in the European Union (EU) have to prepare consolidated company accounts that comply with IFRS. It also affects associates and subsidiaries of EU-listed companies.

 

Other countries such as Australia, Hong Kong and South Africa have already adopted IFRS or equivalents as their local Generally Accepted Accounting Principles (GAAP). And many other countries around the world, including India, are moving towards applying IFRS, which is having a significant impact on financial reporting.

 

Course objectives

The course is designed to develop your knowledge and understanding of International Financial Reporting Standards. You will also learn how to apply them, as well as the concepts and principles which underpin them.

 

On completion of the Diploma candidates should be able to:

  • understand, explain and apply the IASB's Conceptual Framework for Financial Reporting

  • apply relevant financial reporting standards to key elements of financial reports

  • identify and apply disclosure requirements for companies in financial reports and notes

  • prepare group financial statements (excluding group cash-flow statements) including subsidiaries, associates and joint arrangements.

 

Who is it for?

If you are a professional accountant or auditor who works in practice or business, and are qualified according to national accounting standards, then you are eligible to take this ACCA financial reporting qualification.

 

If you are working in practice, but not yet qualified, then you may still be eligible. You will need to prove that you have one of the following:

  • Two years' relevant accounting experience and a relevant degree (attracting at least ACCA qualification exemptions for the Applied Knowledge and Corporate and Business Law (LW) exams)

  • Two years‘ relevant accounting experience and an ACCA Certificate in International Financial Reporting

  • Three years' relevant accounting experience

  • ACCA affiliate status

 

Assessment

The Diploma in International Financial Reporting (DipIFR) is assessed by a single three-hour, 15 minute written exam. You will need to achieve a 50 per cent mark or above to complete the paper. The exam is held twice a year - in June and December at ACCA's exam centres.

 

There are two sections to the paper which requires a mix of calculations and written answers. The assessment marks are split as follows:

 

 

Contact Information

For more info about the DipIFR (ACCA) and tuition / support for your exams: 

 

 

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