Profile of the Programme:

Following the EU Regulation 1606/2002, all listed companies within the European Union are, as of 2005, required to prepare their consolidated accounts based on International Financial Reporting Standards (IFRS) and abandon any National GAAP.

The Diploma in International Financial Reporting (DipIFR), which is awarded by the ACCA, will enable you to cross international boundaries in an increasingly important field of accountancy.

The DipIFR is designed to teach the fundamentals of IASs and IFRSs and to develop an understanding of the concepts and principles that underpin them.  It can also provide eligible Continuing Professional Development units for ACCA members, as required under their CPD scheme.

The DipIFR is the ideal IFRS qualification for experienced staff who may already hold a non-IFRS compliant accounting qualification.  Possession of the DipIFR is positive proof of IFRS competence that will be recognized throughout the EU.

On completion of the Diploma candidates should be able to:

  • understand and explain the structure of the framework of international accounting
  • apply relevant financial reporting standards to key elements of financial reports
  • identify and apply disclosure requirements for companies in financial reports and notes
  • prepare group financial statements (excluding group cash-flow statements) including subsidiaries, associates and joint ventures.


The Diploma is assessed by one closed book written examination which lasts three hours, in June and December each year. The pass mark for this is 50 per cent.
The Examination is organized by the ACCA.


The Diploma is includes to the following syllabus areas:

  • A International sources of authority
  • B Elements of financial statements
  • C Presentation and additional disclosures
  • D Preparation of external financial reports for combined entities, associates and joint ventures

On completion of this syllabus, candidates should be able to: 


  • Understand and explain the structure of the international professional and conceptual framework of accounting
  • 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 group financial statements (excluding group cash flow statements) including subsidiaries, associates, and joint ventures.

If you are a professional accountant or auditor who works in practice or business, and are qualified according to national accounting standards, then you are eligible to take this ACCA financial reporting qualification.

If you are working in practice, but not yet qualified, then you may still be eligible. You will need to prove that you have one of the following:

  • three years’ relevant accounting experience (by submitting a letter from your employer)
  • a relevant degree plus two years’ work experience
  • an ACCA Certificate in International Financial Reporting plus two years’ work experience.

Apply Online:

You can apply for the Diploma in International Financial Reporting (DipIFR) at any time, but if you want to sit exams at a specific exam session, the ACCA will need to receive your registration form and copies of all your supporting documents at least 20 days before for postal applications and 10 days before for online applications.

You can apply to join DipIFR via the ACCA website here

Important Dates:

You can apply for the Diploma in International Financial Reporting (DipIFR) at any time. Online applications closes:

  • 25th March for the June exam session
  • End of September for the December exam session

ACCA Fees:


The fee is £185. This allows one exam attempt.


A fee of £185 is applicable until 30 April 2018.
A fee of £299 is applicable 1-7 May 2018.

These fees are subject to change without written notice by the ACCA.

The exams for the Diploma in International Financial Reporting will be held on:

  • 8 June 2018

The quickest way to become a DipIFR student is to apply online.

To be registered for the June 2018 examination session, please ensure ACCA receives your supporting documents no later than 21 April 2018.

Please note if you are applying on the basis of experience, a completed Experience confirmation   form must be submitted with your supporting documents.