DipIFR Diploma in International Financial Reporting eLearning - Free 7 days Preview
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- Video tutorials from both the tuition and practice stages — experience how our expert tutors explain key syllabus areas and real exam questions.
- Learning reinforcement exercises to check your understanding of core concepts.
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- Complete tuition and practice stage tutorials covering the entire syllabus in depth
- Full DipIFR materials
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What you’ll study in DipIFR
Explore the key syllabus areas of the DipIFR exam, from core IFRS principles to consolidated financial statements.
The DipIFR Syllabus
The DipIFR syllabus develops your understanding of international financial reporting standards — covering everything from the fundamentals of IFRS to the preparation of consolidated financial statements. You’ll gain practical insight into applying these standards, meeting disclosure requirements, and producing compliant financial reports, equipping you with the skills and confidence to excel in the DipIFR exam.
A International sources of authority
- Role and structure of the IASB and standard-setting process
- Conceptual Framework for Financial Reporting
- Definitions of elements of financial statements
- Role of the International Sustainability Standards Board (ISSB)
- Ethical and professional principles in applying IFRS
B Elements of financial statements
- Revenue recognition and contract accounting
- Property, plant, equipment, and investment property
- Impairment of assets and depreciation
- Leases (lessee and lessor accounting)
- Intangible assets and goodwill
- Inventories and biological assets (agriculture)
- Financial instruments and hedge accounting
- Provisions, contingencies, and liabilities
- Employee benefits and share-based payments
- Taxation (current and deferred)
- Foreign currency translation
- Exploration and evaluation expenditure
- Fair value measurement
C. Presentation of Financial Statements and Additional Disclosures
- Structure and presentation of financial position, performance, and equity
- Earnings per share (basic and diluted)
- Events after the reporting period
- Accounting policies, estimates, and prior period errors
- Related party disclosures
- Operating segment reporting
- SME reporting requirements
- Reduced disclosures for subsidiaries without public accountability
- Sustainability disclosures
D. Preparation of External Financial Reports for Combined Entities, Associates, and Joint Arrangements
- Preparation of consolidated financial statements (SFP, SPL, SOCIE)
- Business combinations: intra-group adjustments (balances, profits, loans, dividends)
- Fair value adjustments on acquisition
- Accounting for associates and joint arrangements
- Disposal of subsidiaries and recognition of gains/losses