Learn IFRS and get accredited by ACCA.
International Financial Reporting Standards are the global language of financial reporting. Gain a recognised ACCA qualification in IFRS — from a beginner-friendly certificate to the advanced Dip-IFR diploma.
The global standard for financial reporting
In 2001, the International Accounting Standards Board (IASB) was formed with a remit to bring convergence between national accounting standards through a single set of global standards — the International Financial Reporting Standards (IFRS).
In 2002, the European Union agreed that, from January 2005, IFRS would apply to the consolidated accounts of all EU-listed companies — bringing the standards to many of the world's largest entities and cementing IFRS as the international benchmark it is today.
IFRS courses available
Whether you're new to IFRS or ready for the full diploma, there's a course to match your level and goals.
Certificate in International Financial Reporting
A beginner-level introduction to IFRS. The syllabus is relatively easy and the exam is MCQ-based.
View Cert-IFR courseDiploma in International Financial Reporting
An advanced course covering the IFRS standards in greater depth, with a full written exam of four 25-mark questions.
View Dip-IFR courseDip-IFR Live Online
Study the Dip-IFR in real time with a tutor through live online classes, timed for the December 2026 exam sitting.
View live courseThe ACCA Dip-IFR exam at a glance
Everything you need to know about the diploma qualification issued by ACCA.
Who should apply?
This qualification is ideal for accountants who want a globally recognised IFRS diploma — but don't want to complete the full thirteen ACCA exams.
What you'll learn
You'll develop the knowledge and skills to understand and apply IFRS and the conceptual framework in preparing the financial statements of entities — including consolidated financial statements.
What the diploma covers
The syllabus is organised into four key areas, from the sources of authority to consolidated group reporting.
AInternational sources of authorityThe framework that underpins IFRS
The International Accounting Standards Board (IASB) and the regulatory framework — how IFRS standards are set, governed and applied around the world.
BElements of financial statements15 standards and topic areas
- Revenue recognition
- Property, plant and equipment
- Impairment of assets
- Leases
- Intangible assets and goodwill
- Inventories
- Financial instruments
- Provisions, contingent assets and liabilities
- Employment and post-employment benefits
- Tax in financial statements
- The effects of changes in foreign currency exchange rates
- Agriculture
- Share-based payment
- Exploration and evaluation expenditures
- Fair value measurement
CPresentation of financial statements & additional disclosures7 topic areas
- Presentation of the statement of financial position, profit or loss and other comprehensive income, and changes in equity
- Earnings per share
- Events after the reporting period
- Accounting policies, changes in accounting estimates and errors
- Related party disclosures
- Operating segments
- Reporting requirements of small and medium-sized entities (SMEs)
DExternal reports for combined entities, associates & joint arrangements5 topic areas · group accounting
- Preparation of group-consolidated external reports
- Business combinations: intra-group adjustments
- Business combinations: fair value adjustments
- Business combinations: associates and joint arrangements
- Complete disposal of shares in subsidiaries
Excluded from the syllabus
The following topics are specifically excluded:
- Complex group structures — sub-subsidiaries, mixed groups and foreign subsidiaries
- Step acquisitions, partial disposal of subsidiaries and group re-constructions
- Financial statements of banks and similar financial institutions
- Preparation of statements of cash flow (single company and consolidated)
- Preparation of interim financial statements
- Accounting for insurance entities
- IFRS exposure drafts and discussion papers
- The international public sector perspective
- Multi-employer benefit schemes
- Changing prices and reporting in hyperinflationary economies
Key areas of the syllabus
International sources of authority
Elements of financial statements
Presentation of accounts & disclosures
Reports for combined entities & associates
Ready to become IFRS-qualified?
Join students in over 140 countries who have strengthened their CV and boosted their careers with an ACCA IFRS qualification from Vertex.