📌 Why Choose DIPIFR®?

🌍 Global Standard in Financial Reporting

• IFRS is the most widely adopted set of accounting standards globally.
• DipIFR® certification gives professionals credibility and expertise in international financial reporting.

📊 Practical & Industry-Relevant

• Provides practical knowledge of how to apply IFRS standards in real business situations.
• Enhances skills in preparing, analyzing, and interpreting financial statements under IFRS.

🚀 Career Growth & Opportunities

• Increases opportunities with multinational corporations, Big 4 audit firms, and global organizations.
• Helps professionals move into specialized roles in financial reporting, accounting advisory, and audit.

⏳ Short Duration

• Can be completed in 6–12 months.
• Only one exam is required, making it a relatively fast way to upskill.

📌 Who Should Pursue DIPIFR®?

The DipIFR® program is ideal for:

• Finance & Accounting Professionals – working in companies that use or are adopting IFRS.
• Auditors & External Consultants – looking to expand their IFRS expertise.
• Professionals in Multinational Organizations – where IFRS is the reporting standard.
• Qualified Accountants (CA, CPA, CMA, ACCA, etc.) – who want to specialize further in IFRS.
• Commerce & Accounting Graduates – aiming to work in global companies.

📌 Eligibility Criteria

To register for DipIFR®, candidates must meet one of the following:

• A relevant degree (in accounting, finance, or business) and two years of work experience in accounting/finance.
• OR a three-year work experience in accounting/finance without a degree.
• OR be a member of an ACCA affiliate body / other recognized professional accounting body.

📌 DIPIFR® Exam Details

• Exam Structure: Computer-based exam
• Format: 3 hours 15 minutes, scenario-based questions
• Exam Sessions: Twice a year (June & December)
• Passing Score: 50%
• Exam Body: ACCA (UK)

📌 Career Opportunities with DIPIFR®

After completing DipIFR®, professionals can pursue roles such as:

• Financial Reporting Specialist
• IFRS Consultant
• Group Accountant
• Audit & Assurance Manager
• Accounting Advisory Professional

Industries that value DipIFR® certification include:

• Big 4 Audit Firms (PwC, Deloitte, EY, KPMG)
• Multinational Corporations
• Financial Services & Banking
• Consulting Firms
• Publicly Listed Companies (with IFRS reporting requirements)

📘 DipIFR® – Content

The Diploma in International Financial Reporting (DipIFR®) exam syllabus is designed to give professionals a strong understanding of International Financial Reporting Standards (IFRS) and their practical application.

🔹 1. International Sources of Authority (10%)

• The structure and role of the International Accounting Standards Board (IASB)
• The purpose of financial reporting and the Conceptual Framework
• Adoption and convergence of IFRS worldwide

🔹 2. Elements of Financial Statements (25%)

• Recognition, measurement, and disclosure of:
  • Assets, liabilities, equity, income, and expenses
• Key individual standards (IAS & IFRS), including:
  • Revenue recognition (IFRS 15)
  • Property, Plant & Equipment (IAS 16)
  • Intangible Assets (IAS 38)
  • Financial Instruments (IFRS 9)
  • Leases (IFRS 16)
  • Provisions, Contingent Liabilities & Assets (IAS 37)
  • Employee Benefits (IAS 19)
  • Income Taxes (IAS 12)

🔹 3. Presentation & Disclosure (20%)

• Preparation of single entity financial statements in accordance with IFRS
• Presentation requirements: Statement of Financial Position, Statement of Profit & Loss, Statement of Cash Flows
• Notes to the financial statements and disclosure standards

🔹 4. Business Combinations & Group Accounting (25%)

• Principles of consolidation and group accounts
• Subsidiaries, associates, and joint ventures
• Acquisition method of accounting (IFRS 3)
• Non-controlling interest and goodwill
• Consolidated statements of financial position and income

🔹 5. Principal Differences Between IFRS & Local GAAP (10%)

• Comparison between IFRS and local/national accounting standards
• Common challenges in IFRS adoption and transition

🔹 6. Preparation of Consolidated Financial Statements (10%)

• Full set of consolidated accounts under IFRS
• Adjustments, eliminations, and intercompany transactions
• Disclosures in consolidated reporting