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The plan develops knowledge and understanding of IFRS by guiding learners to apply International Financial Reporting Standards and grasp their underlying concepts and principles. A detailed timetable covers foundational and advanced modules, energiser sessions, revision using past papers, mock exams, marking with the tutor, and targeted preparatory sessions.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/acca-dipifr-package-3-study-plan-study-plan/159585/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/acca-dipifr-package-3-study-plan-study-plan/159585.png","ImageObject",300,407,{"name":92,"@type":93},"Sage","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-20","2026-08-29",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",14,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"Package 3的学习形式包含哪些环节？","Question",{"text":113,"@type":114},"包含自定进度的学习模块、12场线上直播课程，以及由导师主导的模拟考试和考前辅导环节。","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"学习计划如何安排基础模块与进阶模块？",{"text":118,"@type":114},"4月11日启动后，4月11日至17日完成基础模块Part 1，4月19日至23日完成基础模块Part 2；随后在4月25日至5月7日完成进阶模块的自学内容。",{"name":120,"@type":111,"acceptedAnswer":121},"学习计划中的练习与模拟考试如何进行？",{"text":122,"@type":114},"计划要求复习并完成最新的历年考题，同时安排Mock exam 1与Mock exam 2。每次模拟考试包含导师发放题目、学员在线完成并在后续直播中进行批改与问题讨论。","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},159585,1788019862,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":81,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":130,"read_time":39},687197207057,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","Package 3 Study Plan  \nACCA DipIFR self-paced full package with 12 live online sessions, tutor-led practice exams, and tutor-led exam preparation  \nThe course is designed to develop your knowledge and understanding of the International Financial Reporting Standards. You will learn how to apply them, and also get acquainted with the concepts and principles which underpin them. The course will prepare you for the international ACCA DipIFR exam in June 2023.  \nThis document sets out the time schedule of your DipIFR learning journey.  \n11 April, 9:00-10:30 Programme kick-off (online event)  \n11-17 April Foundational learning modules – Part 1 (self-study)  \nComplete the online Foundational learning modules (watch the videos, work together with the tutor, complete the“Test your understanding” session and solve the selected question bank questions)  \n\n| Foundational learning modules | Length (minutes) |\n| --- | --- |\n| World of IFRS- Introduction to IFRS and Conceptual Framework | 60 |\n| General requirements- IAS 1 Presentation of financial statements | 50 |\n| General requirements- IAS 8 Accounting policies, accounting estimates and errors | 30 |\n| General requirements- IAS 10 Events after the reporting period | 25 |\n| PP&E and Intangibles- IAS 16 Definition, initial measurement | 25 |\n| PP&E and Intangibles- IAS 16 Initial measurement-Example | 15 |\n| PP&E and Intangibles- IAS 16 Subsequent measurement | 50 |\n| PP&E and Intangibles- IAS 40 Investment property | 20 |\n| PP&E and Intangibles- IAS 38 Intangible asset | 30 |\n| PP&E and Intangibles- IAS 36 Impairment of assets | 60 |\n| Inventory, Borrowing costs, Provisions- IAS 2 Inventory | 10 |\n| Inventory, Borrowing costs, Provisions- IAS 23 Borrowing costs | 35 |\n| Inventory, Borrowing costs, Provisions- IAS 37 Provisions | 50 |\n| Revenue- IFRS 15 Theory | 100 |\n| Revenue- IFRS 15 Example | 50 |\n| Total | 610 |\n\n18 April, 9:00-9:45 Energiser session 1 (online event)  \n19-23 April Foundational learning modules – Part 2 (self-study)  \nComplete the online Foundational learning modules (watch the videos, work together with the tutor, complete the“Test your understanding” session and solve the selected question bank questions)  \n\n| Financial instruments-Definitions and Initial recognition | 55 |\n| --- | --- |\n| Financial instruments-Classification and measurement | 70 |\n| Financial instruments-Convertible bonds | 25 |\n| Financial instruments-ECL | 35 |\n| Financial instruments-Hedge accounting | 20 |\n| Leases- IFRS 16-Lessee | 60 |\n| Leases- IFRS 16-Lessor | 35 |\n| Leases- IFRS 16-Sale and leaseback | 35 |\n| DT, FX- IAS 12 Income taxes | 80 |\n| DT, FX- IAS 21 FX rates | 40 |\n| Total | 455 |\n\n24 April, 15:00-16:30 Energiser session 2 (online event)  \n25 April -7 May Advanced learning modules (self-study)  \nComplete the online Advanced learning modules (watch the videos, work together with the tutor, complete the“Test your understanding” session and solve the selected question bank questions)  \n\n| Advanced learning modules | Length (minutes) |\n| --- | --- |\n| Consolidation- Introduction | 40 |\n| Consolidation-part 1 | 75 |\n| Consolidation-How to approach the exam question | 20 |\n| Consolidation-examples SoFP | 65 |\n| Consolidation-examples SPLOCI | 40 |\n| Consolidation-additional example | 15 |\n| Consolidation-Full and partial GW method | 20 |\n| Consolidation-Disposal of subsidiaries | 40 |\n| Consolidation-Deferred tax implications | 10 |\n| Consolidation- IAS 28 Associates and JV | 40 |\n| Consolidation- IFRS 11 Joint arrangements | 10 |\n| HFS, SBP, EPS, DBP- IFRS 5 Asset held for sale | 40 |\n| HFS, SBP, EPS, DBP- IFRS 2 Share based payment | 65 |\n| HFS, SBP, EPS, DBP- IAS 33 Earnings per share | 55 |\n| HFS, SBP, EPS, DBP- IAS 19 Employee benefits | 40 |\n| Other standards- IFRS 13 Fair value measurement | 15 |\n| Other standards- IAS 20 Government grants | 20 |\n| Other standards- IAS 41 Agriculture | 20 |\n| Other standards- IFRS 1 First time adoption | 20 |\n| Other standards- IFRS 8 Operating ","cbCaivgMKsiXVCvo","https://ap.wps.com/l/cbCaivgMKsiXVCvo","pdf",285758,"English","# Programme kick-off\n## Foundational learning modules – Part 1\n## Energiser session 1\n## Foundational learning modules – Part 2\n## Energiser session 2\n## Advanced learning modules\n## Energiser session 3\n## Revision and past exams\n## Mock exam 1\n## Exam preparatory sessions\n## Mock exam 2","[{\"question\":\"Package 3的学习形式包含哪些环节？\",\"answer\":\"包含自定进度的学习模块、12场线上直播课程，以及由导师主导的模拟考试和考前辅导环节。\"},{\"question\":\"学习计划如何安排基础模块与进阶模块？\",\"answer\":\"4月11日启动后，4月11日至17日完成基础模块Part 1，4月19日至23日完成基础模块Part 2；随后在4月25日至5月7日完成进阶模块的自学内容。\"},{\"question\":\"学习计划中的练习与模拟考试如何进行？\",\"answer\":\"计划要求复习并完成最新的历年考题，同时安排Mock exam 1与Mock exam 2。每次模拟考试包含导师发放题目、学员在线完成并在后续直播中进行批改与问题讨论。\"}]","ACCA DipIFR Package 3 Study Plan - 学习计划 | PDF"]