The Diploma in International Financial Reporting (DipIFR) is designed to develop your knowledge of IFRS– providing an understanding of the concepts and principles which underpin them, and their application in the international marketplace.
Eligibility Professional accountants and auditors, working in practice and industry, who are qualified in accordance with national accounting standards, are eligible to take the qualification. Official documentation is required.
Eligibility Practitioners who may not yet be qualified, but who can verify the following, are also eligible: • A relevant degree (e.g. B.Com) plus two years’ work experience • Three years’ work experience • ACCA affiliate status • ACCA Certificate in International Financial Reporting plus two years’ work experience
Syllabus Content International sources of authority • The structure of the International Accounting Standards Board (IASB) • The standard setting process • The role of the International Financial Reporting • Interpretations Committee • Progress towards international harmonization • The accounting framework • The first time adoption of international financial reporting standards
Syllabus Content Elements of financial statements • Property, plant and equipment • Intangible assets • Goodwill • Current assets including inventories • Construction contracts • Liabilities • Financial instruments • Provisions and contingencies
Syllabus Content Presentation and additional disclosures • Events after the reporting date • Earnings per share • Related party disclosures • Interim financial reporting • Effects of changes in foreign exchange rates • Operating segments
Syllabus Content Preparation of external financial reports for single entities • Income statements, statements of comprehensive income and discontinued operations • Statements of cash flows • Statement of changes in equity. Preparation of external financial reports for combined entities and joint ventures • Definitions of subsidiaries, investments Rsvp Reading Spelling Vocabulary Pronunciation in associates and joint ventures • Preparation of consolidated statements of financial position, income statements, statements of comprehensive income and statements of changes in equity • Equity accounting • Proportionate consolidation and joint ventures.
Syllabus Content Approach To Examining The Syllabus • The examination is a three-hour paper in two sections. It will contain a mix of computational and discursive elements. • Some questions will adopt a scenario/case study approach. • Section Acomprises a compulsory question requiring the preparation of consolidated group financial Effective Interaction in Contemporary Nursing
Syllabus Content Approach To Examining The Syllabus • The examination is a three-hour paper in two sections. It will contain a mix of computational and discursive elements. • Some questions will adopt a scenario/case study approach. • Section Acomprises a compulsory question requiring the preparation of consolidated group financial Effective Interaction in Contemporary Nursing statements, and may include a related discussion element.
Syllabus Content • Section Bcomprises four questions from which the candidate is required to answer three. • Computations will be designed to test an understanding of principles. At least one of the optional questions in Section B will be a conceptual/ discursive question that may include illustrative numerical calculations.
Coaching Fee: • AED 3,500 per candidate • (Corporate discounts available) Fee Includes • 40 Hours of Class Room Training • Mock Tests in Paper Pen format • Exhaustive Study material and Question Bank • Soft Copy of Published Financial Statements of select companies
Contact Details LIG B86,Behind to TMC,Opp:Bank of Baroda, Dr. A. S. Rao Nagar,Hyderabad – 500062Telangana, India +91 40-27142211, +91 800 8000 311 Email: email@example.com