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Exam Format
International Financial Reporting Standards
IFRS, International Financial Reporting Standards, is an increasingly popular course subject for those finance professionals who are in charge of financial reportingwho and wish to advance their careers in the financial sector.
DIPIFR - DIPLOMA IN INTERNATIONAL FINANCIAL REPORTING -AN ACCA QUALIFICATION FOR FINANCE PROFESSIONALS
If you are a finance professional who is not already knowledgeable about the details of International Financial Reporting Standards (IFRS), this qualification has a fast and efficient solution to meet your needs. If you need to develop a working knowledge of the area, the DipIFR can help prepare you.
International Financial Reporting Standards (IFRS) are mandated in more than 100 countries worldwide. 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.
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
- CertIFR : If you don't yet have the entry requirements to start DipIFR, then consider ACCA'A online ertificate in international financial reporting for SMEs (CertIFRS for SMEs)?EXAMS
EXAM
The Diploma in International Financial Reporting (DipIFR) is assessed by a single three-hour, 15 minute 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. Please see below for the exam dates:
9 December 2016
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 60 Marks (20 marks each)
Total 100 marks
EXAM DATES
The exams for the Diploma in International Financial Reporting will be held on: 9 December 2016
EXAM FEES
NEW APPLICANTS
The fee is £185. This allows one exam attempt in December 2016.
THOSE ALREADY REGISTERED
A fee of £185 is applicable until 31 October 2016.
A fee of £299 is applicable 1-7 November 2016.
Registered DipIFR students re-sitting the examination in December 2016 should enter through the myACCA account created at the time of registration.
These fees are subject to change without written notice.
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