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.




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




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 arrangements




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


To view the detailed syllabus, please click on following link  –  ACCA DIPIFR Syllabus




ACCA Diploma in IFRS (DipIFR) is assessed by a single three-hour 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:

Section A         One ‘groups’ question          40 Marks

Section B         Three scenario questions    20 Marks Each (Total 60 Marks)




To be paid to ACCA




The fee is £185. This allows one exam attempt in June 2018.




A fee of £185 is applicable until 01 May 2018.
A fee of £299 is applicable from 02 – 08 May 2018




Certificate in IFRS or CertIFR from ACCA (UK), is a complete e-Learning course on financial reporting that offers a broad introduction to the field of International Financial Reporting and International Financial Reporting Standards (IFRS). It traces the history of the International Accounting Standards Board (IASB) from its early roots through to recent changes and updates and future developments.




If you are a professional accountant or auditor, qualified in accordance with your national accounting standards, then this is the qualification for you. You do not need to have any experience or formal qualifications in accounting and auditing to apply for this certificate.




Help one understand how International Financial Reporting Standards (IFRS) are used around the world

To explain how the International Financial Reporting Standards Foundation (IFRSF) / International Accounting Standards Board (IASB) work and how these are being changed

Examine the fundamental requirements of IFRS on a standard-by-standard basis


Provide guidance on how to use IFRS in practice.




The CertIFR course covers the following topics:


The nature and operations of the IASB

The status and use of IFRSs around the world

Presentation and profit

Accounting for assets and liabilities – part 1

Accounting for assets and liabilities – part 2

Group accounting

Disclosure standards

Principal differences between UK/US GAAP and IFRS

Proposals for change


To view the detailed syllabus, please click on following link  – CERTIFR Syllabus




The course materials and assessment for the Certificate in IFRS are available together for £235 or separately at a cost of £130 each.

Globalfti gives special offer to students and professionals who wish to go for CertIFR. Register now at any of our centers to avail our special price.


This includes

Registration with ACCA

Online Course Material from ACCA (UK)

Three exam attempts

Certification from ACCA (UK) on passing