DipIFR is a conversion course for qualified accountants or graduates who already hold a country-specific accounting qualification or relevant work experience. It builds on that existing technical foundation and applies it to the specific requirements of financial reporting under IFRS Accounting Standards, giving candidates a practical, up-to-date working knowledge of the key international standards and how they are interpreted and applied in a global context.
Everything you need to know
- Qualified accountants or graduates holding a recognised country-specific accountancy qualification
- Professionals with a relevant degree (giving exemptions from ACCA s BT, MA, FA and LW papers) plus two years accounting experience
- Professionals with three years full-time relevant accounting experience, supported by an employer s covering letter, in place of a formal qualification
- Finance professionals looking to operate confidently in an increasingly global, IFRS-driven marketplace
- International sources of authority
- Elements of financial statements
- Presentation of financial statements and additional disclosures
- Preparation of external financial reports for combined entities, associates and joint arrangements
- Excluded topics: complex group structures, step acquisitions, financial statements of banks, statements of cash flow, interim financial statements, insurance accounting, IFRS exposure drafts, public sector reporting, multi-employer schemes, and hyperinflationary reporting
Assessment: a single 3-hour-15-minute exam covering four compulsory questions, each worth 25 marks
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