The course is designed to gain knowledge and understanding of IFRS. You will learn how to apply them as well as what principles and concepts they are based on.

On completion of the DipIFR, candidates should be able to:

• Understand, explain and apply the IASB Conceptual Framework for Financial Reporting.
• Apply relevant standards to key parts of financial statements.
• identify and apply the disclosure requirement for companies in financial statements and notes.
• prepare consolidated financial statements (excluding group cash flow statements) including subsidiaries, joint ventures and associates.

Preparation for qualification includes an extensive course divided into four parts, a “mock” exam and a real exam.

The exam takes 3 hrs 15 mins and at least 50% marks need to be achieved.

The DipIFR is suitable for those who have not previously been registered as ACCA students.
Entry requirements for DipIFR include:

• Two years of relevant accounting experience and a degree from a university that covers ACCA F1-F4 subjects in syllabus or
• Two years of relevant accounting experience and an ACCA certificate in International Financial Reporting; or
• Three years of relevant accounting experience; or
• An ACCA degree

The DipIFR exam is held twice a year in June and December. Training for the June exam starts in March, training for the December exam starts in September.

At KPMG Business Institute we exclusively use BPP Learning Media materials which have ACCA Approved Content status.

Training will be delivered in person and online on the dates listed:

Spring 2026

Part I.: 16.-18.3.2026

Part II.: 14.-16.4. 2026

Part III.: 28.-29.4.2026

Part IV.: 20.-22.5.2026

Autumn 2026

Part I.: 23.-25.9.2026

Part II.: 13.-15.10.2026

Part III.: 10.-11.11.2026

Part IV.: 25.-27.11.2026

Autumn 2025

1490 € excl. VAT / person

Registration fee – 89 GBP

Exam fee – 155 GBP

IFRS® Accounting Standards

IFRS® Accounting Standards
IAS 2 Inventories
IAS 8 Basis of Preparation of Financial Statements
IAS 10 Events after the Reporting Period
IAS 12 Income Taxes
IAS 16 Property, Plant and Equipment
IAS 19 Employee Benefits
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
IAS 21 The Effects of Changes in Foreign Exchange Rates
IAS 23 Borrowing Costs
IAS 24 Related Party Disclosures
IAS 27 Separate Financial Statements
IAS 28 Investments in Associates and Joint Ventures
IAS 32 Financial Instruments: Presentation
IAS 33 Earnings per Share
IAS 36 Impairment of Assets
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IAS 38 Intangible Assets
IAS 40 Investment Property
IAS 41 Agriculture
IFRS 2 Share-based Payment
IFRS 3 Business Combinations
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
IFRS 6 Exploration for and Evaluation of Mineral Resources
IFRS 8 Operating Segments
IFRS 9 Financial Instruments
IFRS 10 Consolidated Financial Statements
IFRS 11 Joint Arrangements
IFRS 12 Disclosure of Interests in Other Entities
IFRS 13 Fair Value Measurement
IFRS 15 Revenue from Contracts with Customers
IFRS 16 Leases
IFRS 18 Presentation and Disclosure in Financial Statements
IFRS 19 Subsidiaries without Public Accountability: Disclosures

IFRS for SMEs® Accounting Standard
IFRS for SMEs – International Financial Reporting Standard for Small and Medium-Sized Entities

IFRS Sustainability Disclosure Standards
IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
IFRS S2 Climate-related Disclosures

Other Statements
Conceptual Framework for Financial Reporting

Complex groups including ‘sub-subsidiaries’ belonging to a subsidiary and foreign subsidiaries
Acquiring control of a subsidiary in steps, partial sale of a company, changes in group structure
Financial statements of banks, insurance companies and other financial institutions
Financial statements of business units and partnerships
Preparation of the cash flow statement
Valuation of the company and shares
Reorganisation schemes
Pending standards not yet issued (exposure drafts and discussion papers)
Multiemployer employee benefits
Public sector perspective
Reporting in hyperinflationary economies
Share-based payments with cash payment option