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It explains the exam structure of four compulsory 25-mark questions and highlights how performance on consolidation (question one) is typically stronger. The report provides guidance on using provided spreadsheets, maintaining a clear trail of calculations, cross-referencing workings to final answers, and separating narrative work from spreadsheet cells. It also stresses reading scenarios carefully, selecting correct IFRS standards, focusing on scenario-specific requirements, and presenting figures and reporting locations accurately.",{"@graph":69,"@context":122},[70,84,105],{"@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/dipifr-june-2026-examiners-report/661489/",{"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/dipifr-june-2026-examiners-report/661489.png","ImageObject",300,407,{"name":92,"@type":93},"Fans","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-30","2026-10-28",true,{"@type":102,"interactionType":103,"userInteractionCount":81},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"How is the June 2026 DipIFR exam structured?","Question",{"text":112,"@type":113},"The exam consists of four compulsory questions, each worth 25 marks. The report emphasizes using it alongside the published June 2026 exam materials.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What key practice is recommended for question one consolidation calculations?",{"text":117,"@type":113},"Use spreadsheet functions for numerical workings, but ensure a full trail of workings is available for the marker. Cross-reference workings to the relevant spreadsheet cells and avoid including incorrect numbers without formulae.",{"name":119,"@type":110,"acceptedAnswer":120},"What approach does the report recommend for questions two and three when a spreadsheet is provided?",{"text":121,"@type":113},"Use the spreadsheet for computational components while showing adequate workings, then cross-reference the supporting calculations to final answers in the word processing response area. Avoid typing narrative into spreadsheet cells because marking it becomes difficult.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},661489,1793168466,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":81,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"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":129,"read_time":41},5909892330395,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","Diploma in International Financial Reporting (DipIFR)  \nJune 2026 Examiner’s report  \nThe examining team share observations from the marking process to highlight strengths and weaknesses in candidates’ performance, and to offer constructive advice for those sitting the exam in the future.  \nContents  \nGeneral comments........................................................ 2  \nSpecific comments........................................................ 4  \nQuestion one.............................................................. 4  \nQuestion two.............................................................. 6  \nQuestion three............................................................ 9  \nQuestion four ........................................................... 11  \nGeneral comments  \nThe exam consisted of four compulsory questions, each worth 25 marks. This report should be used in conjunction with the published June 2026 exam, which can be found on the DipIFR past exams library.  \nIn previous examiner’s reports, it has been highlighted that the performance on question one has tended to be stronger than in the other questions (in the other questions more explanation and analysis is required, but less computation) . This was apparent again this time and is likely to arise in future sittings of the examination.  \nQuestion one will always be a question involving consolidation, with some additional adjustments to the draft financial statements of the parent prior to consolidation.  \nIt is clearly appropriate to use the spreadsheet function to perform numerical workings for question one. Care should be taken, however, to ensure that a full trail of workings is available for the marker to follow. Although markers will look in cells for workings, if an incorrect number is included in a cell with no formulae and no obvious reference to a working, then it can be very difficult for the marker to reward those parts of the calculation that were done correctly. Candidates are encouraged to fully cross reference all workings to the relevant spreadsheet cells, where appropriate.  \nCandidates are encouraged to ensure they are familiar with the CBE functionality and layout and should use the CBE specimen exam and guides available on the ACCA website. This is even more important now that candidates are provided with a pre-populated spreadsheet that should make the basic sum function very straightforward (the logical starting point for a consolidation question).  \nWhen a spreadsheet is provided in addition to the word processing response area for questions two and three, this is to assist candidates with the computational components of these questions. The same principles of using the spreadsheet functionality and showing adequate workings, therefore, apply to questions two and three . These supporting calculations should then be cross referenced to the final answers in the word processing response area. It is better not to use the spreadsheet for the narrative component of these questions. The typing of narrative into spreadsheet cells makes the marking of such narrative quite difficult and should be avoided. However, a candidate can of course provide detailed workings and calculations in the word processing area if preferred.  \nQuestions two, three and four require a mixture of computationsand explanations (question four is almost entirely explanations). Previous examiner’s reports have stated that, in many cases, the explanations provided often lack depth and focus. This has been a reason for lower marks in these questions compared with those achieved in question one . There was some pleasing evidence this time that candidates appear to have been taking note of the comments made in previous reports. There was certainly evidence of some improvement in the quality of  \nexplanations provided in these questions. That said, it is still worth repeating the following general advice regarding the approach to questions two, three and four:  \n• Read the ","cbCaidnT5jDoZoWl","https://ap.wps.com/l/cbCaidnT5jDoZoWl","pdf",1517697,12,"English","# General comments\n## Exam structure and question performance pattern\n## Guidance on spreadsheet use and showing workings\n## Advice for questions two to four\n# Specific comments\n## Question one\n## Question two\n## Question three\n## Question four","[{\"question\":\"How is the June 2026 DipIFR exam structured?\",\"answer\":\"The exam consists of four compulsory questions, each worth 25 marks. The report emphasizes using it alongside the published June 2026 exam materials.\"},{\"question\":\"What key practice is recommended for question one consolidation calculations?\",\"answer\":\"Use spreadsheet functions for numerical workings, but ensure a full trail of workings is available for the marker. Cross-reference workings to the relevant spreadsheet cells and avoid including incorrect numbers without formulae.\"},{\"question\":\"What approach does the report recommend for questions two and three when a spreadsheet is provided?\",\"answer\":\"Use the spreadsheet for computational components while showing adequate workings, then cross-reference the supporting calculations to final answers in the word processing response area. Avoid typing narrative into spreadsheet cells because marking it becomes difficult.\"}]","DipIFR June 2026 Examiner’s report | PDF"]