The International Accounting Standards Board (IASB) and the regulatory framework

1. Revenue recognition
2. Property, plant and equipment
3. Impairment of assets
4. Leases
5. Intangible assets and goodwill 6. Inventories
7. Financial instruments
8. Provisions, contingent assets and liabilities
9. Employment and post-employment benefits
10. Tax in financial statements
11. The effects of changes in foreign currency exchange rates
12. Agriculture
13. Share-based payment
14 Exploration and evaluation expenditures
15. Fair value measurement

1. Presentation of the statement of financial position, the statement of profit or loss and other comprehensive income and the statement of changes in equity
2. Earnings per share
3. Events after the reporting period
4. Accounting policies, changes in accounting estimates and errors
5. Related party disclosures
6. Operating segments
7. Reporting requirements of small and medium-sized entities (SMEs)

1. Preparation of group-consolidated external reports
2. Business combinations: intra-group adjustments
3. Business combinations: fair value adjustments
4. Business combinations: associates and joint arrangements
5. Complete disposal of shares in subsidiaries

The following topics are specifically excluded from the syllabus:
 
1. Complex group structures, including sub-subsidiaries or mixed groups and foreign subsidiaries
2. Step acquisitions, partial disposal of subsidiaries and group re-constructions
3. Financial statements of banks and similar financial institutions
4. Preparation of statements of cash flow (single company and consolidated)
5. Preparation of interim financial statements
6. Accounting for insurance entities
7. International financial reporting exposure drafts and discussion papers
8. The international public sector perspective
9. Multi-employer benefit schemes
10. Information reflecting the effects of changing prices and financial reporting in hyperinflationary economies

The key topic area headings are as follows:

1. International sources of authority
2. Elements of financial statements
3. Presentation of accounts and additional disclosures
4. Preparation of external reports for combined entities, associates and joint arrangements

We provide students with all the necessary resources to pass their ACCA exams.

To take your ACCA Dip-IFR exam, you need to have: 1. Bachelor's degree in any field. 2. Three years of experience in the accounting and finance fields.

The total fee payable to ACCA to take the ACCA Dip-IFR diploma exam consists of two parts.

1. Student registration fee: 65 GBP, payable upon submission of documents
2. The exam fee, which is 129 GBP, must be paid when scheduling the exam.

The following documents are needed: (The application process is complete on ACCA website and documents are uploaded to www.accaglobal.com.)

1. Copy of photo ID or passport
2. Photograph
3. Copy of educational documents, such as a copy of your bachelor's degree or master's degree, whichever completed last
4. An experience letter from the employer stating that the participant has a minimum of three years of work experience in the accounting and finance department. Position and job description are not important. You may submit more than one experience certificate to show a total of a minimum of three years of experience.

The complete exam preparation requires approximately 200 hours of effort. Most students complete their preparation in four months; however, as an exception, some can take more or less time than stated here.

Global pass rates for the Dip-IFR exam are approximately 45%. Vertex students show much higher pass rates. During the last 15 years, our students have always shown over 60% pass rates.

To sit exams at a specific session, you will need to register for the Dip-IFR qualification online and upload all supporting documentation by the following registration closing date:

Last Date for Exam Booking: 28 April 2026 (for the June 2026 exam session) and 28 October 2026 (for the December 2026 exam session).

Note:
If you have not registered with ACCA as ACCA Dip-IFR students, then you need to start this process twenty days before the dates given above, as you need extra time to first complete student registration and then book the exam.

Once registered, you can access the exam planner via your My ACCA account and enter for the exam.

When you log in to your My ACCA and choose ‘exam entry,’ you will then select the country you want to sit your exam in. This will provide you with a list of available exam centres within that country for that particular exam session

This course covers the complete syllabus of the ACCA Diploma in IFRS Exam as prescribed by ACCA.

The course includes detailed topic lectures, extensive practice question videos, tutor slides, detailed notes, online quizzes, and tutor support. This course is a global best-seller course on IFRS and has above-average pass rates.

It is a detailed course in IFRS (International Financial Reporting Standards) and proves to be an excellent resource to refresh, enhance, and improve the IFRS knowledge of working professionals. The course includes over eighty hours of video lectures on IAS and IFRS as well as standard summaries to be used as supplementary reading material

Mr. Syed Ali's recorded course (which is also available at Vertex) has amazing content and is sufficient to prepare for the exam. It is offered at a lower fee, as there is minimum tutor engagement. It is a totally self-study course that requires students to be self-disciplined and self-motivated. We have observed that many students who take the recorded course either do not take the exam, as they never finish it or take too long for preparation and lose motivation in the end.

The Live Online course, on the other hand, ensures tutor and student engagement on a weekly basis. Since it is a supervised course by Mr. Syed Ali himself, students remain motivated and complete the preparation according to the study plan, take the exam within six months, and obtain their ACCA Dip-IFR Diploma.