Diploma in IFRS Course (DipIFR)

ACCA Diploma in IFRS (DipIFR) builds on the technical and/or practical knowledge acquired from recognized country specific accountancy qualifications or relevant work experience. The syllabus introduces the candidate to the wider international framework of accounting and the system of standard setting. This course concentrates on the application of conceptual and technical financial reporting knowledge that candidates have already obtained to the specific requirements of financial reporting under international financial reporting standards.

Over 113 countries require or permit the use of International Financial Reporting Standards (IFRS) for publicly-traded companies. 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.

The DipIFR provides essential international financial reporting knowledge and principles that will prepare candidates for the increasingly global market place and keep them abreast of international developments and how they might apply to companies and businesses.

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 F1-F4)
  • Two years‘ relevant accounting experience and an ACCA Certificate in International Financial Reporting
  • Three years’ relevant accounting experience
  • ACCA affiliate status

To confirm the relevance of a degree please refer to ACCA’s Exemption Enquiry database

If you don’t yet have the entry requirements to start ACCA DipIFR, then why not consider ACCA’s online certificate in IFRS called CERTIFR

Diploma in IFRS Course Objectives

On completion of this course, candidates should be able to:

  • Understand and explain the structure of the international professional and conceptual framework of accounting
  • Apply relevant international financial reporting standards to key elements of financial reports
  • Identify and apply disclosure requirements for entities relating to the presentation of financial reports and notes
  • Prepare group financial statements (excluding group cash flow statements) including subsidiaries, associates, and joint arrangement.

DipIFR Coaching with Globalfti

Your success in passing the DipIFR Exam is ensured by Globalfti a Platinum approved ACCA tuition provider. Our specially designed training program for DipIFR aspirants has been perfected over the past few years. Thereby increasing participant’s pass rates. 

GFTI DipIFR Training Offers:

  • 40+Hrs of instructor led Live interactive sessions
  • Fundamentals of Financial Reporting
  • DipIFR modules
  • Problem solving
  • Mock tests
  • Doubt learning sessions with faculty
  • Study material from ACCA approved publishers

The interactive classroom training is conducted by GFTI’s experienced ACCA faculty. Classes are scheduled for 6 to 8 weekends.

Claim Early Bird Discount Upto 5%

Course Details

The ACCA Diploma in IFRS course covers the following topics:

  • International sources of authority
  • Elements of financial statements
  • Presentation and additional disclosures
  • Preparation of external financial reports for combined entities, associates and joint arrangements

Exam Format & Dates

ACCA Diploma in IFRS (DipIFR) is assessed by a single 3Hour 15Minutes computer based 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.

The exam consists of 4 x 25 Mark questions, which has to be completed in the stipulated time. It requires a mix of calculations and written answers.

DipIFR Fees
New Applicants

Fees to be paid to ACCA by candidate directly

One time  Registration Fee £89

Exam Entry Fee£135 ( Dec 2023 Fee)

This allows one exam attempt. Exam entry fee must be paid for every attempt you make.

Re Sits

A fee of £135 is applicable .

Important Links

Admissions are now Open for 2024 intake.

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