DipIFR - ACCA Diploma in IFRS

This programme is intended for professionals working in accounting, audit and finance who want to take a qualification exam in International Financial Reporting and broaden their knowledge of the theoretical and practical aspects of IFRS.

What will you gain?

• Deep knowledge and understanding of the main principles of IFRS.
• IFRS reporting skills, including the consolidation of financial statements.
• Practical application of IFRS.
• Practical experience with preparing IFRS financial statements.
• The course is a combination of lectures, discussions and examples.

1. International sources of authority

• The International Accounting Standards Board (IASB) and the regulatory framework

2. Elements of financial statements

• Revenue recognition
• Property, plant and equipment
• Impairment of assets
• Leases
• Intangible assets and goodwill
• Inventories and construction contracts
• Financial instruments
• Liabilities – provisions, contingent assets and liabilities
• Accounting for employment and post- employment benefits
• Taxation in financial statements
• The effects of changes in foreign currency exchange rates
• Agriculture
• Share-based payment
• Exploration and evaluation expenditures

3. Presentation and additional disclosures

• Presentation of the statement of financial position, income statement and statement of comprehensive income
• Earnings per share
• Events after the reporting date
• Accounting policies, changes in accounting estimates and errors
• Related party disclosures
• Operating segments
• Reporting requirements of small and medium-sized entities (SMEs)

4. Preparation of external financial reports for combined entities, associates and joint ventures

• Preparation of group consolidated external reports
• Business combinations – intra-group adjustments
• Business combinations – fair value adjustments
• Business combinations – associates and joint ventures

The DipIFR course includes

• 10 days of workshop courses.
• Study materials including materials developed by PwC experts.
• A comprehensive study plan for the final exam.
• Advisory support of trainers for the period of the training course up to the exam.
• Mock exam marked by the tutors and returned to the students.
• Registration support provided by The Academy team.

Training materials and the exam are in English language.

Price: 1450 EUR  / 6500 PLN + VAT

Special price for PwC Alumni: 1300 EUR  / 5700 PLN + VAT

The program fee includes the initial registration fee (GBP 89) and the DipIFR exam fee (GBP 132).