ACCA DIP IFR
What is ACCA DipIFR?

ACCA DipIFR (Diploma in International Financial Reporting) is a specialised course by the Association of Chartered Certified Accountants (ACCA), UK.
It helps finance professionals gain a strong understanding of International Financial Reporting Standards (IFRS), which are used in more than 140 countries worldwide.

Who is it for?
This course is perfect for:
  • Chartered Accountants / Cost and Management Accountants
  •  Finance professionals who want to upskill in IFRS
  • Anyone looking for global job opportunities in accounting
What You Will Learn:
  • The structure and framework of IFRS
  • Key standards include IFRS 9 (Financial Instruments), IFRS 15 (Revenue), and IFRS 16 (Leases), among others.
  • How to prepare financial statements as per IFRS
  • How to apply IFRS in a real-life situation
Course Duration:
  • Around 6 months
  • One paper exam (held by ACCA in June and December every year)
Exam Details:
  • Single paper-based exam
  • Duration: 3 hours 15 minutes
  • Pass Mark: 50%
Benefits of Doing ACCA DipIFR:
  • Get a globally recognized qualification
  • Learn IFRS in a structured and practical way
  • Improve job opportunities in multinational companies, audit firms, and financial services
  • Adds value to your current CA, CMA, or accounting background
Why Choose Us?
  • Experienced Faculty with industry exposure
  • Weekend and online classes available
  • Mock exams and personal guidance
  • Support till you pass the exam

MODULE : 1

  •   International Accounting Standards Board (IASB) and  regulatory frameworks

  • Fundamental ethical and professional accounting principles

  • Revenue recognition 

  •  property, plant, and equipment

  •   impairment of assets

  • Leases

  •  intangible assets and goodwill

  • Inventories

  • Financial instruments 

  • Provisions, contingent assets, and liabilities

  • Employee benefits

  • Tax in  financial statements

MODULE : 2

  • The effects of changes in foreign currency exchange rates 

  • Agriculture

  • Share-based payment 

  • Explortation and evaluation expenditures

  • Fair value measurement

  • Presentation of the statement of financial position, the statement of profit or loss, and other comprehensive income, and the statement of changes in equity

  • Earnings per share 

  • Events after the reporting period
  • Accounting policies, changes in accounting estimates, and errors
  • Related party disclosures
  • Operating segments

MODULE : 3

  • Reporting requirements  of Small and Medium-sized Entities (SMEs)

  •  Sustainability disclosures

  • Preparation of group consolidated external reports

  •  business combinations, including intra-group adjustments

  • Business combinations -fair value  adjustments

  •  Business combinations – associates and joint arrangements   

  • Complete disposal of shares in subsidiaries