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The document defines aims and objectives for qualified accountants or graduates, covering the international professional and conceptual framework, application of IFRS Accounting Standards to key financial statement elements, and identification of disclosure requirements. It explains how the three-hour, 15-minute exam assesses compulsory questions, including consolidation tasks, scenario-based accounting treatment, and IFRS-standard focus, and highlights digital and employability skill outcomes.",{"@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-syllabus-and-study-guide-december-2025-to-june-2026/661483/",{"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-syllabus-and-study-guide-december-2025-to-june-2026/661483.png","ImageObject",300,407,{"name":92,"@type":93},"Blitz","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-30","2026-10-28",true,{"@type":102,"interactionType":103,"userInteractionCount":14},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What are the aims of the DipIFR syllabus?","Question",{"text":112,"@type":113},"The syllabus aims to provide practical and detailed knowledge of key IFRS Accounting Standards and how they are interpreted and applied, for qualified accountants or graduates with relevant prior qualifications or work experience.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What skills and capabilities should candidates be able to demonstrate on completion?",{"text":117,"@type":113},"Candidates should understand and explain the international professional and conceptual framework, apply relevant IFRS Accounting Standards to key elements of financial statements, identify and apply disclosure requirements, and prepare group financial statements (excluding group cash flow statements) for subsidiaries, associates and joint arrangements.",{"name":119,"@type":110,"acceptedAnswer":120},"How is the DipIFR exam structured and what do the questions focus on?",{"text":121,"@type":113},"The exam lasts three hours and 15 minutes. 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Aims .................................................................................................................................. 3  \n2. Objectives.......................................................................................................................... 3  \n3. Position of the course within the overall portfolio of ACCA’s qualification framework........... 3  \n4. Approach to examining the syllabus .................................................................................... 4  \n5. The syllabus ....................................................................................................................... 5  \n6. Detailed study guide ........................................................................................................... 7  \n7. Summary of changes to Diploma in International Financial Reporting (DipIFR) .................... 15  \n1. Aims  \nTo provide qualified accountants or graduates, possessing relevant country specific qualifications or work experience with an up to date and relevant conversion course, providing a practical and detailed knowledge of the key international financial reporting standards (IFRS® Accounting Standards) and how they are interpreted and applied.  \n2. Objectives  \nOn completion of this syllabus, candidates should be able to:  \n• Understand and explain the structure of the international professional and conceptual framework of financial reporting.  \n• Apply relevant international financial reporting standards (IFRS Accounting Standards) to key elements of financial statements.  \n• Identify and apply disclosure requirements for entities relating to the presentation of financial statements and notes.  \n• Prepare group financial statements (excluding group cash flow statements) including subsidiaries, associates and joint arrangements  \n3. Position of the course within the overall portfolio of ACCA’s qualification framework  \nThe Diploma in International Financial Reporting (DipIFR) builds on the technical and/or practical knowledge acquired from recognised country specific accountancy qualifications or relevant work experience. The syllabus introduces candidates to the wider international framework of accounting and the system of standard setting. The DipIFR concentrates on the application of conceptual and technical financial reporting knowledge that candidates have already obtained to the specific requirements of financial reporting under IFRS Accounting Standards  \nThe DipIFR also provides essential international financial reporting knowledge and principles that will equip candidates to operate in an increasingly global market place .  \nThe prerequisite knowledge for DipIFR can either come from a country specific professional qualification, from possessing a relevant degree (giving exemptions from Business and Technology ( BT); Management Accounting (MA) and Financial Accounting (FA) and Corporate and Business Law (LW) of the ACCA qualification) and two years’ accounting experience, or by having three years’ full-time relevant accounting experience, supported by an employer’s covering letter.  \n4. Approach to examining the syllabus  \nThe examination is three hours and fifteen minutes.  \nTime should be taken to ensure that all the information and exam requirements are properly read and understood.  \nMost questions will contain a mix of computational and discursive elements. All questions are compulsory.  \nAll questions will attract 25 marks. Question one will involve the preparation of a consolidated financial statement, as examinable within the syllabus. This question will often include issues that will need to be addressed prior to performing the consolidation procedures. Generally these issues will ","cbCairxAj9wfHpGo","https://ap.wps.com/l/cbCairxAj9wfHpGo","pdf",230396,16,"English","# Aims\n# Objectives\n# Position of the course within the overall portfolio of ACCA’s qualification framework\n# Approach to examining the syllabus\n# The syllabus\n# Detailed study guide\n# Summary of changes to Diploma in International Financial Reporting (DipIFR)","[{\"question\":\"What are the aims of the DipIFR syllabus?\",\"answer\":\"The syllabus aims to provide practical and detailed knowledge of key IFRS Accounting Standards and how they are interpreted and applied, for qualified accountants or graduates with relevant prior qualifications or work experience.\"},{\"question\":\"What skills and capabilities should candidates be able to demonstrate on completion?\",\"answer\":\"Candidates should understand and explain the international professional and conceptual framework, apply relevant IFRS Accounting Standards to key elements of financial statements, identify and apply disclosure requirements, and prepare group financial statements (excluding group cash flow statements) for subsidiaries, associates and joint arrangements.\"},{\"question\":\"How is the DipIFR exam structured and what do the questions focus on?\",\"answer\":\"The exam lasts three hours and 15 minutes. All questions are compulsory and carry 25 marks. Question 1 requires preparation of a consolidated financial statement; Question 2 uses scenarios on accounting treatment and disclosure with an ethical/professional component; Question 3 usually focuses on one specific IFRS Accounting Standard; Question 4 presents independent queries from a work colleague.\"}]","DipIFR - Syllabus and Study guide - December 2025 to June 2026 | PDF"]