ACCA Diploma in IFRS Syllabus (2025)
The official curriculum outline for the DipIFR qualification.
Syllabus Overview
The syllabus for the ACCA Diploma in IFRS (DipIFR) covers all key areas of international financial reporting according to the latest IFRS standards. The curriculum is designed to ensure candidates understand both conceptual frameworks and technical applications for financial statements and disclosures.
Section A: International Sources of Authority
- IASB and regulatory framework
- Fundamental ethical and professional principles
- Role of International Sustainability Standards Board (ISSB)
Section B: Elements of Financial Statements (Key IFRS Standards)
- Revenue recognition (IFRS 15)
- Property, plant, and equipment (IAS 16)
- Impairment of assets (IAS 36)
- Leases (IFRS 16)
- Intangible assets and goodwill (IAS 38)
- Inventories (IAS 2)
- Financial instruments (IFRS 9)
- Provisions, contingent assets & liabilities (IAS 37)
- Employee benefits (IAS 19)
- Tax in financial statements (IAS 12)
- Effects of foreign currency exchange rates (IAS 21)
- Agriculture (IAS 41)
- Share-based payments (IFRS 2)
- Exploration and evaluation expenditures (IFRS 6)
- Fair value measurement (IFRS 13)
Section C: Presentation and Disclosure Requirements
- Statement of financial position, profit or loss and other comprehensive income, changes in equity
- Earnings per share (IAS 33)
- Events after reporting period (IAS 10)
- Accounting policies, changes in estimates, and errors (IAS 8)
- Related party disclosures (IAS 24)
- Operating segments (IFRS 8)
- SME reporting requirements (IFRS for SMEs)
- Sustainability disclosures
Section D: Group Accounting and Business Combinations
- Preparation of group consolidated reports (excluding cash flow)
- Business combinations and intra-group/fair value adjustments (IFRS 3)
- Associates and joint arrangements (IAS 28, IFRS 11)
- Disposal of shares in subsidiaries
Excluded Topics
- Complex group structures (sub-subsidiaries/mixed groups/foreign subsidiaries)
- Step acquisitions, partial disposals, group reconstructions
- Financial statements of banks/financial institutions
- Cash flow statement preparation
- Interim financial statement preparation
- Insurance entity accounting
- IFRS exposure drafts/discussion papers
- Public sector perspective
- Multi-employer benefit schemes
- Hyperinflationary economies reporting
ACCA regularly updates the syllabus, so always refer to ACCA's official documentation for final exam topics and instructions.