ACCA DipIFR Syllabus: Master IFRS & Boost Your Career!

ACCA DipIFR Syllabus (2025-2026) – Everything You Need to Know

ACCA DipIFR Syllabus: The Diploma in International Financial Reporting (DipIFR) is a globally recognized qualification for finance professionals who want to master IFRS standards. With recent syllabus updates for December 2025 to June 2026, candidates must understand the exam format, key topics, and syllabus changes to prepare effectively.

This blog provides a detailed breakdown of the ACCA DipIFR syllabus, including exam format, key IFRS standards, and recent changes, ensuring you stay ahead in your preparation.

Why Choose ACCA DipIFR?

• It helps finance professionals transition to IFRS-based accounting.
• Enhances career opportunities in multinational companies and global markets.
• Recognized by employers and regulatory bodies worldwide.
• It can be completed within six months with a focused study.

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ACCA DipIFR Exam Structure

• Duration: 3 hours 15 minutes
• Format: Four compulsory questions (25 marks each)
• Pass Mark: 50%
• Question Breakdown:
  • Q1: Consolidated financial statements (IFRS 10, IFRS 3)
  • Q2: IFRS application in real-world scenarios (including ethics)
  • Q3: Specific IFRS standard focus (e.g., IFRS 9 for Financial Instruments)
  • Q4: Practical work-based IFRS queries
• Note: All questions will have a mix of computational and discursive elements.

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ACCA DipIFR Syllabus Breakdown (2025-2026)

A. International Sources of Authority

• IFRS Foundation & IASB – Standard-setting framework.
• Conceptual Framework – Definitions of assets, liabilities, and financial performance.
• Ethical Principles – IFRS compliance and financial reporting integrity.

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B. Elements of Financial Statements 

Key standards tested are.

• Revenue Recognition (IFRS 15) – Identifying performance obligations variable consideration.
• Property, Plant & Equipment (IAS 16) – Measurement models, depreciation, revaluation.
• Impairment of Assets (IAS 36) – Cash-generating units, impairment loss calculations.
• Leases (IFRS 16) – Right-of-use assets, lease liabilities, exemptions.
• Financial Instruments (IFRS 9) – Classification, impairment, hedge accounting.
• Provisions & Contingencies (IAS 37) – Legal obligations, contingent liabilities, onerous contracts.
• Taxation (IAS 12) – Current and deferred tax accounting.

C. Presentation of Financial Statements & Disclosures

• Statement of Financial Position (IAS 1, IFRS 18) – Presentation format, materiality.
• Earnings Per Share (IAS 33) – Basic and diluted EPS calculations.
• Related Party Disclosures (IAS 24) – Transactions and relationships.
• Operating Segments (IFRS 8) – Segment identification, reportable segments.
• Sustainability Disclosures (IFRS S1 & S2) – Climate-related financial disclosures.

D. Preparation of Consolidated Financial Statements

• Group Accounting (IFRS 10, 3, IAS 28) – Business combinations consolidation adjustments.
• Associates & Joint Ventures (IFRS 11, IAS 28) – Equity method application.
• Foreign Currency Translation (IAS 21) – Functional vs. reporting currency.

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Key DIPIFR Syllabus Changes for 2025-2026

ACCA updates its syllabus periodically to align with IFRS developments and global accounting trends.

Significant Updates to DipIFR Syllabus

• IFRS 19: Subsidiaries Without Public Accountability – New section on reduced disclosure requirements.
• IFRS 18: Financial Statement Terminology Changes – "Statement of Profit or Loss" updated to "Statement(s) of Financial Performance."
• IFRS S1 & S2: Sustainability Reporting – Increased emphasis on ESG and sustainability disclosures.
• Financial Instruments (IFRS 9) – Improved clarity on compound financial instruments.

Summary of Changes

• B1: Clarified definitions related to revenue vs. asset recognition.
• B4: "Records of lessee" changed to "financial statements of lessees" for clarity.
• B7: "Split classification" for financial instruments changed to "compound financial instruments."
• C1: Terminology aligned with IFRS 18 for financial statement presentation.
• C8: Introduced IFRS 19 for subsidiary disclosures.
• C9: Adjusted numbering due to new IFRS 19-related content.

IFRS Standards Not Tested in DipIFR

While DipIFR covers a broad range of IFRS standards, some complex and industry-specific standards are excluded from the syllabus. These include:

• Complex Group Structures (IFRS 10, IFRS 3) – Step acquisitions, partial disposals, group reconstructions.
• Cash Flow Statements (IAS 7) – Prepare standalone and consolidated cash flows.
• Banking & Insurance Accounting ( IFRS 17) – Financial reporting for financial institutions.
• Hyperinflation Accounting (IAS 21) – Reporting under hyperinflationary economies.
• Interim Financial Statements (IAS 34) – Preparation of mid-year financial statements.
• Multi-employer benefit schemes

Best Resources to Prepare for ACCA DipIFR

• BPP DipIFR Study Materials – Latest textbooks, revision kits.
• Eduyush Online Training – Expert-led coaching with high pass rates.
• Practice Past Exam Questions – Helps with time management and IFRS application.

Final Thoughts on ACCA DipIFR Syllabus

The ACCA DipIFR qualification is essential for finance professionals in IFRS. With the updated syllabus, candidates must focus on IFRS 18, IFRS 19, and sustainability reporting to stay ahead.

• Start your DipIFR journey today!
• Join Eduyush’s training program for expert guidance.
• Prepare with BPP books and achieve success!