Overview

The Certificate in International Financial Reporting Standards (CertIFR) is an ACCA qualification that introduces professionals to the principles of IFRS and how standards are applied in practice. It is designed for preparers, users and interpreters of financial statements who need a solid working knowledge of IFRS without the depth of the full DipIFR.

This program follows the official CertIFR syllabus, covering the structure of standard setting, the conceptual framework, and the treatment of key topics such as revenue, non-current assets, leases, financial instruments, and agriculture and extractive industries.

Course Content

• The structure of the IASB and the set of International Financial Reporting Standards
• The IASB conceptual framework and presentation of financial statements
• Revenue recognition, profit and inventory (IAS 1, IFRS 15, IAS 8 and IAS 2)
• Non-current assets: impairment, intangible assets, government grants and borrowing costs (IAS 38, IAS 36, IAS 20, IAS 16)
• Leases and specialised assets (IFRS 16, IAS 41, IFRS 6)
• Financial instruments: classification, measurement and disclosures

Targeted Audience

• Finance professionals who prepare or use IFRS financial statements
• Accountants moving to international reporting standards
• Non-finance managers who interpret IFRS-based reports
• Professionals who need a recognised introduction to IFRS

CertIFR Exam Registration & Certification

CertIFR is a shorter, self-directed qualification than DipIFR: candidates study the ACCA syllabus materials and sit the associated assessment to earn the certificate. Registration and assessment are administered by ACCA.

Candidates should confirm the current assessment format, syllabus year and fees directly with ACCA, since ACCA updates the syllabus and assessment arrangements from time to time.

1. Open an ACCA account and register for the Certificate in International Financial Reporting Standards.
2. Complete the ACCA CertIFR syllabus study materials.
3. Sit and pass the CertIFR assessment.
4. Receive the ACCA Certificate in IFRS.

ACCA – CertIFR ›