Master Diploma in IFRS (DipIFR)
with Global Fin X
The ACCA Diploma in IFRS (DipIFR) for finance professionals working with IFRS. Fully online, expert-led coaching from Global Fin X.
What is the Diploma in IFRS (DipIFR)?
The Diploma in IFRS (DipIFR) is ACCA's qualification in International Financial Reporting Standards for finance professionals. It is a single 3-hour 15-minute computer-based exam of four 25-mark questions, with a 50% pass mark, held in June and December. Our all-inclusive Dip IFRS bundle costs ₹45,000, including ACCA fees, lectures, revision and study materials.
Last reviewed by Sai Manikanta Pedamallu · October 2026
How to Obtain the Dip IFRS Certificate?
A simple, 3-step journey to becoming an IFRS expert with our support.
Register
Enroll for our comprehensive Dip IFRS course and avail huge discounts.
Book the Exam
Let us handle this for you. Included in our Bundled price.
Exam Windows: June & December
Pass the Exam
- 3-hour, 15 minute computer-based exam.
- Score 50% or above to pass.
- 4 questions x 25 Marks each.
- Q1 on Consolidated Financial Statements.
- Q2-4 cover various other IFRS standards.
Free Demo Lectures
Watch sample lessons from the Dip IFRS programme and experience the teaching style before you enrol.
Course Curriculum
A complete breakdown of every chapter and lecture in the Dip IFRS programme.
- 01. Faculty Intro00:15:49
- 02. Intro to Dip IFRS00:32:26
- 1. IFRS Foundation00:19:44
- 1. Conceptual Framework 100:26:44
- 2. Conceptual Framework 200:44:14
- 3. Conceptual Framework 300:14:11
- 4. Capital Maintenance00:16:16
- 00. OLD - IAS 1 - Presentation of FS01:03:40
- 01. IFRS 18 - Intro Part 100:20:06
- 02. IFRS 18 - Intro Part 200:27:00
- 03. Comparison Between IAS 1 and IFRS 1800:06:54
- 04. The 5 Categories of Income and Expenses00:24:49
- 05. Presentation by Function vs Nature vs Hybrid00:15:30
- 06. Management Performance Measures (MPMs)00:23:39
- 07. Aggregation and Disaggregation00:09:46
- 08. Industry-Specific Examples00:18:21
- 09. Implementation, Disclosures, others00:12:57
- 4. IFRS - 13 - Fair Value00:33:21
- 1. IAS 16 - PPE - Part 100:39:16
- 2. IAS 16 - PPE - Part 200:34:20
- 3. IAS 16 - Revaluation concepts Part 300:35:20
- 4. PPE Question00:08:39
- 6. IAS 40 - Investment Properties00:29:07
- 7. IAS 38 - Intangible Assets00:26:32
- 8.1 IAS 36 - Impairment00:23:10
- 8.2 Impairment Reversal00:08:25
- 8.3 IAS 36 - Impairment - CGU and Recap00:18:44
- 9. IAS 20 - Govt Grants and Govt Assistance00:38:41
- 10. IAS 23 - Borrowing Costs00:30:12
- 10.1 IAS 23 - Borrowing Costs00:28:05
- 10.2 IAS 23 - Borrowing Costs Questions00:20:06
- 11. IFRS 5 - NCAHFS and DISC OP00:47:54
- 12.1 IFRS 16 - Leases00:40:17
- 12.2 IFRS 16 - Leases01:00:47
- 12.3 IFRS 16 - Leases00:21:30
- 12.4 IFRS 16 - Leases - Sale and Lease Back at Fai00:22:50
- 12.5 IFRS 16 - Leases - Sale and Leaseback not at00:17:56
- 12.6 IFRS 16 - Leases - Lessor Accounting and Sub00:16:22
- 13.1 IAS 33 EPS - Issue and Buy Back00:27:26
- 13.2 IAS 33 - EPS with Bonus Issue00:09:30
- 13.3 IAS 33 - EPS with Right Issue00:21:38
- 13.4 IAS 33 - EPS - Note Points00:02:23
- 13.5 Diluted EPS00:21:25
- 1. IFRS 9 - Financial Instruments and Financial00:50:12
- 2. Financial Assets in Debt securities and ERI00:56:01
- 3. Financial Assets in Equity securities00:17:26
- 4. Financial liabilities and Equity00:52:15
- 5.1 Credit Risk - Financial Liabilities00:15:17
- 5.2 Credit Risk Allowances - Assets00:31:49
- 6. IFRS 9 - Originated Impaired Assets00:20:33
- 7. IFRS 9 - Derivative Accounting00:33:19
- 8. IFRS 9 - Embedded Derivatives00:29:46
- 9. IFRS 9 - Hedge Accounting01:14:47
- 9.1 IFRS 9 - Cash Flow Hedge Accounting00:32:44
- 1. IAS 2 - Inventories00:44:42
- 1. IAS 41 - Biological Assets00:21:57
- 1. IAS 37 - Provisions_CL_CA01:07:07
- 1. IAS 10 - Events after RD00:24:59
- 1. IAS 12 - Current Tax00:19:31
- 2. IAS 12 - Deferred Tax00:37:31
- 1. IFRS 15 - Revenue Reco01:14:17
- 2. IFRS 15 - Basic Repo00:06:48
- 3. IFRS 15 - Adv Repo00:08:29
- 4. IFRS 15 - contract costing00:38:18
- 6. IFRS 15 - Factoring of Receivables00:14:34
- 7. Modification to the contracts00:29:48
- 5. IFRS 15 - Question00:07:47
- 1. IAS 8 - Policies estimates and Errors00:51:03
- 1. IAS 21 - Forex00:27:43
- 2. IAS 21 - Criticism00:07:43
- 1. Employee benefits - Types00:17:58
- 2. Defined Contribution Plan00:23:18
- 3. Defined Benefit Plan00:55:13
- 4. Defined Benefit Plan - Questions00:11:38
- 5. Asset Ceiling00:12:16
- 6. Other Aspects and Disclosures00:12:34
- 7. IAS 19 - Criticisms00:21:47
- 1. Intro - Equity Based - Service Conditions01:06:37
- 2. Performance Conditions00:24:59
- 3. Modifications and Cancellations00:43:24
- 4. Cash settled Scheme00:34:31
- 5. Deferred Tax related to IFRS 200:17:15
- 6. Current Issues00:05:46
- 7. Intrinsic Value vs Fair Value of an Option00:07:14
- 1. IFRS 8 - Operating Segments00:42:25
- 2. Disclosures of Operating Segments00:03:25
- 3. Criticisms against IFRS 800:06:10
- 1. IFRS 1 - First time IFRS00:47:15
- 1. SME - Intro00:08:23
- 2. SME - Part 200:09:26
- 1. IAS 24 - Related Parties and Disclosures00:52:05
- 2. Questions00:18:10
- 1. IFRS 6 - Exploration for and Evaluation of Min00:24:23
- 01. Introduction to Groups00:37:29
- 02. Definitions00:10:08
- 03. Goodwill and Networth00:40:44
- 04. Recap of Networth of Sub00:03:13
- 05. Basic Consolidation of SOFP00:54:35
- 06. Purchase Consideration00:16:50
- 07. Adjustments in SOFP00:41:51
- 08. Intra group NCA transactions00:17:34
- 09. Adjustments in SOFP FInal00:26:57
- 10. Dec 19 Exam Question00:33:25
- 11. Dec 17 Exam Question00:15:28
- 12. Pyramid Question00:31:18
- 1. Consolidated PL00:30:38
- 2. CSOPL Q200:10:11
- 3. CSOPL Q300:25:42
- 1. Associates Intro00:16:28
- 2. Associates - Q100:38:25
- 3. Associates - Q200:28:05
- 1. IFRS 11 - Joint Agreements00:26:29
- 1. Group Disposals00:17:41
- 1. Ethical Conflicts00:17:44
- 2. Ethics - Question00:16:22
- 01. Intro to the Course00:08:16
- 05. Conceptual Framework - P100:23:26
- 06. Conceptual Framework - P200:11:07
- 07. IFRS 13 - Fair Value00:10:53
- 08. IAS 1 - Financial Statements00:13:55
- 09. IAS 8 Changes in AC Policies and Estimates00:13:29
- 10. IAS 16 - Property Pant and Equipment00:25:01
- 11. IAS 40 - Investments Properties00:14:52
- 12. IAS 38 - Intangible Assets00:15:24
- 13. IAS 36 - Impairment00:19:06
- 14. IFRS 5 - NCAHFS and DO00:15:48
- 15. IAS 20 - Govt Grants00:15:27
- 16. IAS 23 - Borrowing Costs00:14:10
- 17. IAS 2 - Inventory00:11:15
- 18. IAS 41 - Agriculture00:09:04
- 19.1 IAS 37 - Provs, CL, CA00:07:48
- 19.2 IAS 37 - Provs, CL, CA00:06:50
- 20. IAS 10 - Events after reporting date00:08:04
- 21. IAS 33 - Earnings per Share00:13:19
- 22. IAS 21 - Forex00:08:31
- 23. IAS 12 - Income Tax00:20:03
- 24. IFRS 16 - Leases00:27:27
- 25. IFRS 15 - Revenue from Contracts with Customer00:37:15
- 26. IFRS 9 - Financial Instruments00:31:01
- 26.2 IFRS 9 - Impairment of Fin Assets00:19:11
- 26.3 IFRS 9 - Derivatives and Hedge Accounting00:21:22
- 27. IAS 34 - Interim Financial Reporting00:07:02
- 28. IAS 19 - Employee Benefits00:19:49
- 29. IFRS - Share Based Payments00:31:54
- 30. IFRS 8 - Operating Segments00:08:09
- 31. IAS 24 - Related Party Transactions00:05:00
- 32. IFRS 1 - First Time Adoption of IFRS00:06:48
Who Should Do Dip IFRS?
Dip IFRS is not a beginner qualification — it is designed for professionals who already hold an accounting or finance background and want internationally recognized expertise in IFRS reporting standards.
Indian Chartered Accountants (CA)
ICAI members who work with listed companies, Big 4 firms, or MNCs adopting Ind AS / IFRS. Dip IFRS adds an internationally recognized IFRS credential that the CA qualification alone does not confer.
CMA India & CS Holders
CMAs and Company Secretaries involved in financial reporting, disclosures, or group consolidations will find Dip IFRS directly applicable — closing the gap between domestic standards and IFRS practice.
MNC & Big 4 Finance Professionals
Employees at Deloitte, KPMG, EY, PwC, Accenture, and similar firms who need fluency in IFRS 9, IFRS 15, IFRS 16, IFRS 17, and group reporting standards to advance to senior roles.
Professionals Targeting the Gulf & UK
Finance professionals planning to work in the UAE, UK, or other IFRS-mandatory jurisdictions. The ACCA Dip IFRS is globally recognized and directly valued by employers in these markets.
Finance Graduates Seeking Differentiation
MBA (Finance), M.Com, or B.Com graduates who want a focused, internationally recognized credential to stand out when applying for roles in audit, consolidation, or corporate reporting teams.
Professionals Mid-Transition to IFRS
Accountants whose companies have recently migrated — or are migrating — from local GAAP to IFRS or Ind AS. The programme provides a structured, exam-validated understanding of the full standards suite.
ACCA Minimum Eligibility
A professional accounting qualification (CA, CPA, CMA, ACCA, etc.) OR a relevant degree + 2 years' experience OR 3 years' relevant work experience without a degree. No ACCA membership required.
Why Global Fin X for Dip IFRS?
The programme has been running since our first cohort in 2019 — taught personally by a Dip IFRS-qualified instructor.
Exam-Style Practice
Worked solutions to ACCA's Dip IFRS computer-based specimen questions, so you know exactly what the exam asks and how to answer it.
All 30+ IFRS Standards Covered
From IFRS 9 (Financial Instruments) and IFRS 15 (Revenue) to IFRS 16 (Leases) and IFRS 17 (Insurance) — every examinable standard is covered with worked examples and exam-style scenarios.
Taught by a Practitioner
Sai Manikanta holds Dip IFRS (ACCA), ACCA, CMA US, and CIMA — and applies IFRS in a corporate capacity. You learn how standards work in actual financial statements, not just in theory.
All-Inclusive Bundle
Our ₹45,000 bundle covers ACCA registration, the Dip IFRS exam fee, study materials, live sessions, and recorded lectures. No hidden costs, no separate exam fee surprises.
Exam-Aligned Scheduling
Batches are structured around the June and December ACCA exam sittings. You complete the syllabus with time to revise — not racing to finish the night before.
Extended Until You Pass
Your access to materials, recordings and tutor support runs for 1 year. If you defer or need a repeat attempt, we extend it free until you pass — just ask.
Learn from an IFRS Practitioner
Your success is guided by a true industry expert.
Meet Sai Manikanta Pedamallu, a highly-rated Practitioner-Teacher with over a decade of dual experience. As a Director & General Manager, he ensures students don't just pass exams but become board-room ready professionals.
What Our Students Say
"My experience with GFX: Conceptual explanation by Manikanta Quick response by GFX team for any queries I am able to complete Diploma in IFRS in first attempt only due to Manikanta sir classes Over all Best experience."
Girish
Chartered Accountant
"Manikanta sir is very passionate in teaching. He teaches every concept with live examples so that it will be easy to understand. He will focus more on the concepts and also explain the logic behind that. He makes the subject very interesting and easy to understand with out any complexity. If we understand the concept , we can able to solve any problem."
Chillamcharla Vikas Gupta
Chartered Accountant
Access Classes Anytime, Anywhere
Your education, on your schedule. Learn at your own pace with our flexible platform.
Flexible Learning Schedule
Our on-demand video lectures and live online classes are designed to fit your busy life.
Multi-Platform Access
Access your course materials on any device - desktop, tablet, or mobile.
Revisit Complex Topics
Replay lectures as many times as you need to master challenging topics.
Offline Learning
Download lessons and study materials to learn on the go, even without an internet connection.
Dip IFRS: Frequently Asked Questions
Who is eligible to sit the ACCA Dip IFRS exam?
Dip IFRS is designed for accounting and finance professionals who need a formal qualification in International Financial Reporting Standards. You are eligible if you hold a professional accounting qualification (such as ACCA, CA, CPA, or CIMA), or a relevant degree plus at least two years of accounting work experience, or three years of accounting work experience without a degree. There is no age restriction and no requirement to be an ACCA member — the qualification is open to any qualified accounting professional worldwide.
How is the Dip IFRS exam structured?
The Dip IFRS exam is a single 3-hour 15-minute computer-based paper consisting of four questions worth 25 marks each (100 marks total). The passing mark is 50%. Questions test application of IFRS standards to practical scenarios including consolidated financial statements, recognition and measurement of assets and liabilities, and IFRS disclosure requirements. The exam is set and marked by ACCA (UK) to the same international standard globally.
When are the Dip IFRS exam windows?
ACCA offers the Dip IFRS exam in two windows each year: June and December. Exams are sat at ACCA-approved computer-based exam centres. As part of the Global Fin X all-inclusive Dip IFRS bundle, exam registration is handled by our team — you do not need to navigate the ACCA registration process independently.
What is included in the Global Fin X Dip IFRS bundle?
The Global Fin X Dip IFRS bundle is all-inclusive at ₹45,000. It covers: recorded video lectures by a faculty member holding ACCA, CMA US, Dip IFRS, and CIMA qualifications simultaneously; comprehensive digital and handwritten class notes; ACCA registration and exam booking handled by our team; access to a dedicated Telegram study group; and mock exam practice with model answers. No additional fees are payable to ACCA separately — the bundle price is the total cost of your Dip IFRS journey with Global Fin X.
How do I access my Global Fin X Dip IFRS lectures?
On enrolment, you will receive login credentials for the Global Fin X learning portal. Lectures are accessible on Windows PC, Mac, Android, and iOS devices. The Dip IFRS curriculum covers the IASB Conceptual Framework, all major IFRS standards tested in the exam, consolidated financial statements (IFRS 3, IFRS 10), and disclosure requirements. You get 1 year of access, and each lecture can be watched for up to 5× its length. If you need more time, access is extended free until you pass — just ask.
How can I get help or ask questions?
Academic doubts for Dip IFRS can be raised directly with the faculty through the dedicated Dip IFRS Telegram group. For enrolment or administrative queries, reach Global Fin X on WhatsApp or call +91 8328080730, email info@globalfinx.in, or use the contact form on the website. Support is available Monday to Saturday, 9 AM to 8 PM, and Sunday, 9 AM to 2 PM.
Your Questions, Answered
On successful enrollment for the classes with Global Fin X, the students shall be provided with credentials. Students can access the classes through both Windows PC/Laptop/Mac and their Android Mobile/Tablets/I-Phones/I-Pads.
You get 1 year of access by default. If you are unable to appear for the exam or couldn't clear it, access is extended free until you pass — just ask.
Any particular lecture can be opened unlimited number of times by the student, but the total watch duration will be restricted to 5x of the duration of the lecture.
Eg : If a lecture is for a duration of 60 Minutes, the student will have a view access for 300 (60*5) minutes. If the student opens the lecture and plays it for 20 Mins and closes the lecture, they will still have 280 minutes of View time left. They can again start from the beginning or resume from where they left.
All relevant materials will be shared through respective Telegram groups and Google Drive.
A PDF copy of the Digital class notes including the hand written notes by Faculty, any excel solutions worked out in the lectures etc will also be available to the students through the Google Drive.
We're here to help! You can reach out for academic doubts or administrative queries through multiple channels:
- WhatsApp or Call: For immediate assistance, contact us at +91 8328080730.
- Email: Send your queries to the relevant department for a prompt response:
- Admin: info@globalfinx.in
- ACCA: acca@globalfinx.in
- CMA: cmaus@globalfinx.in
- Telegram: You can also connect with faculties for doubts.
- Telegram ID: Global_Fin_X
- Manikanta Sir ID: SaiManikantaP
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