Overview

The Diploma in International Financial Reporting (DipIFR) is a respected qualification awarded by ACCA for professionals who prepare and work with IFRS financial statements. It provides a practical, in-depth understanding of International Financial Reporting Standards and their application to real reporting scenarios.

This program prepares candidates for the single DipIFR written examination, developing the skills to apply IFRS to complex transactions, prepare consolidated financial statements, and explain the rationale behind accounting treatments — all in line with ACCA's marking requirements.

Course Content

• The regulatory framework, IASB structure and the set of IFRS standards
• Preparation of single-entity financial statements under IFRS
• Consolidated financial statements and group accounting
• Accounting for financial instruments, leases, revenue, taxation, and employee benefits
• Reporting financial performance and presentation and disclosure requirements
• Explaining and applying IFRS treatments to examination scenarios

Targeted Audience

• Accountants and financial reporting professionals seeking the ACCA DipIFR
• Preparers and reviewers of IFRS financial statements
• Professionals moving from national GAAP to IFRS reporting
• Auditors and analysts who need a rigorous command of IFRS

DipIFR Exam Registration & Certification

The DipIFR examination is a single written paper of three hours and fifteen minutes, consisting of four questions worth 25 marks each (100 marks total). The pass mark is 50%, and the exam is held twice a year, in June and December.

The paper emphasises both application (preparing statements) and explanation (written rationale), and is marked using the four-steps Knowledge, Application, Suspicion, and Professional marks framework. Registration is completed through ACCA.

1. Open an ACCA account and register for the DipIFR qualification.
2. Choose a preparation route (self-study using ACCA materials or an approved course).
3. Register to sit the DipIFR exam in the June or December exam session.
4. Attend the written exam at an ACCA examination centre and achieve 50% or higher.
5. Receive the ACCA Diploma in International Financial Reporting.

ACCA – DipIFR ›