ACCA Diploma in IFRS - For June 2026 examination

Oct 28, 2026

ACCA Diploma in IFRS positions IFRS as the global language for financial reporting and explains why finance professionals must master the standards, including IFRS aligned with Indian Accounting Standards (Ind AS). The course develops practical working knowledge of IFRS application, core concepts, disclosure requirements, and the preparation and reporting of entity and group financial statements. Assessment is through a single written exam twice yearly, and the program highlights an intensive online delivery with additional consolidation, deferred tax, and detailed coverage of IFRS 9, 15, 16, and 18.

LanguageEnglish

CategoryExam

FormatPDF

Pages5

Reading Time13 min

AccessFree to download

About the course

Objectives

Examination approach

Course highlights

Added features

Total Consolidation

Deferred tax implications

IFRS 9, 15, 16, 18

Who should attend

Eligibility criteria

ACCA Diploma in IFRS For June 2026 examination International Financial Reporting Standards (IFRS) has become the new global accounting and finance language. With the introduction of IFRS based Indian Accounting Standards (Ind AS), there has been a paradigm shift in financial reporting. Basic structure of financial statements have changed and several new concepts have been introduced. Therefore it is of utmost importance for finance professionals to be well versed in IFRS. This course will enable you to bridge this ‘GAAP’ and gain an internationally recognised certificate . ABOUT THE COURSE The ACCA Diploma in IFRS is an international qualification in IFRS developed by the leading professional accounting organisation, the Association of Chartered Certified Accountants (ACCA). In this era of globalisation, IFRS has come along way to become the de facto global language for financial reporting. Recent survey by the IFRS Foundation suggest that over 140 countries require or permit the use of IFRS including major economies such as Canada, Russia, South Africa and India has issued its own IFRS equivalent Ind AS. Therefore, gaining a deep understanding and practical application of the standards is a must have for today’s’ finance professionals. The ACCA Diploma in IFRS will help you develop a working knowledge of IFRS, how to apply them as well as the key concepts and principles that underpin them. This Diploma is a key qualification for all accounting and finance professionals who want to upgrade their career by broadening their knowledge of both the technical and practical aspects of IFRS and hold an internationally recognised certificate. OBJECTIVES On completion of the Diploma, participants should be able to: 􀀹 understand and explain the structure of the framework of IFRS 􀀹 apply relevant financial reporting standards to key elements of financial reports 􀀹 identify and apply disclosure requirements for companies relating to the presentation of financial reports and notes 􀀹 prepare and report entity and group financial statements (excluding group cash flow statements) including subsidiaries, associates and joint arrangements. EXAMINATION APPROACH The DipIFR is assessed by a single written exam. This is held twice a year – in June and December at ACCA’s exam centres. They have over 380 exam centres around the world. The pass mark is 50% . The exam last 3 hours 15 minutes and is made up of four 25-mark compulsory questions requiring both numerical and narrative answers. It contains a mix of computational and discursive elements. Some questions adopt a scenario/case study approach. | Exam | Questions | Marks | Total | | --- | --- | --- | --- | | Dip IFR
Duration | 4 | 25 | 100
3 h 15 mins | Exams are held twice a year in June and December at various centres in India. Pass mark is 50. Batch 2026 ACCA Dip IFR COURSE HIGHLIGHTS Our unique training program will help finance professionals upgrade their skills and transform their careers and make a perceptible contribution in IFRS transition for their organisation. | It is a 70 hour live intensive online training program spread over a month held in the weekends for finance professionals. We recommend a self-study of an additional 100 hours. Our past teaching experience suggests that ideally it takes about 2-3 months to complete this diploma. | | --- | | Specifically designed course based on ACCA Dip IFR Examination. Our course materials are incorporated with maximum examples and lucid illustrations which will cover the syllabus and also help you apply IFRS in industry specific scenarios. A progress test every few weeks ensures that you stay up to speed, in addition to a revision of past exam papers after the lectures. | | Highly technical session conducted by leading IFRS faculty. Our unique pedagogy will arm you with skills needed to prepare IFRS compliant financial statements. When you train with us, you get the full benefit of our exper

FAQs

What is the ACCA Diploma in IFRS designed to help participants do?

Develop working knowledge of IFRS and learn how to apply the key concepts and principles, including disclosure requirements and preparation of entity and group financial statements.

How is the Diploma in IFRS examined and when is the exam held?

Assessed by a single written exam held twice a year in June and December at ACCA exam centres.

What additional features are included beyond the core IFRS learning?

Total Consolidation, deferred tax implications with numerical journal-entry examples, and detailed technical sessions on IFRS 9, 15, 16, and 18.

Oct 28, 2026

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