ACCA DipIFR Syllabus Jun 26, Dec 26 & Jun 27)

ACCA DipIFR Syllabus (2026–2027): Your Complete Guide Before You Register

If you're planning to take the ACCA Diploma in International Financial Reporting (DipIFR), there's some good news — especially if you're budgeting for books or multiple exam attempts. The official ACCA DipIFR syllabus remains the same for June 2026, December 2026, and June 2027, which means you can study once and reuse your materials without worrying about syllabus changes.

Let’s break down what’s in the syllabus, what’s not, and how you can use this stability to your advantage.

First off — What Is ACCA DipIFR?

The ACCA DipIFR is a globally recognized diploma for finance professionals who want to deepen their understanding of IFRS (International Financial Reporting Standards). It’s designed for those who already have some accounting knowledge — like qualified accountants, auditors, or finance professionals with experience — and want to transition into IFRS-based reporting roles.

This exam is known for being compact but technical, and is often seen as a stepping stone into international accounting roles or even full ACCA qualification.

No Syllabus Changes Until June 2027 — What This Means for You

One of the biggest advantages right now? ACCA has confirmed that the syllabus will stay exactly the same across three exam windows:

• June 2026
• December 2026
• June 2027

This means:

• You won’t need to buy new books if you retake the exam
• Your study plan stays valid for over a year
• No surprises or last-minute changes

So whether you’re a planner or someone juggling work and studies, this fixed syllabus offers stability and saves moneyon materials.

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What’s Actually Covered in the ACCA DipIFR Syllabus?

The syllabus is broken down into four broad sections, covering everything from foundational principles to complex group accounts.

Here’s a quick snapshot:

A. International Sources of Authority

• The role of IASB (International Accounting Standards Board)
• The Conceptual Framework
• Intro to the ISSB (International Sustainability Standards Board)
• Ethical and professional principles in IFRS reporting

B. Elements of Financial Statements

• Revenue Recognition (IFRS 15)
• Leases (IFRS 16)
• Property, Plant & Equipment (IAS 16)
• Intangible Assets (IAS 38)
• Impairments (IAS 36)
• Financial Instruments (IFRS 9)
• Provisions and Contingent Liabilities (IAS 37)
• Foreign Exchange (IAS 21)
• Employee Benefits, Taxation, and more

If you’re already working in accounting, many of these topics will be familiar — but this course teaches them from the IFRS lens, which differs from local GAAPs in several key areas.

C. Presentation and Disclosure Requirements

• Financial statements structure (IAS 1)
• Earnings per Share (IAS 33)
• Segment Reporting (IFRS 8)
• Related Party Disclosures (IAS 24)
• Intro to Sustainability Disclosures (IFRS S1/S2)

D. Group Accounting

• Consolidated financial statements
• Business combinations and goodwill
• Accounting for associates and joint ventures
• Intra-group adjustments and elimination entries
• Complete disposal of a subsidiary

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Which Standards Are NOT Covered in DipIFR?

You don’t need to worry about some of the more niche or complex standards. According to the official ACCA syllabus document, the following topics are excluded:

• Cash flow statements (IAS 7)
• Insurance accounting (IFRS 17)
• Complex group structures like sub-subsidiaries or step acquisitions
• Interim financial reporting (IAS 34)
• Hyperinflation accounting (IAS 29)
• Public sector accounting (IPSAS)
• Exposure drafts and discussion papers

This makes the exam far more approachable and focused — it sticks to the high-impact standards that most accountants actually use in practice.

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A Quick Visual Overview

Here’s a simplified table of what’s in vs. what’s out:

What Does the Exam Look Like?

The DipIFR exam lasts 3 hours and 15 minutes, and includes four compulsory questions, each worth 25 marks.

Here’s a quick breakdown:

• Q1: Consolidation – Always appears, typically with adjustments and fair value calculations
• Q2: Scenario + Ethics – Application of standards and professional judgment
• Q3: Single IFRS Standard Focus – Often revenue, leases, or financial instruments
• Q4: Practical Queries – Usually a mix of disclosure, presentation, or accounting treatments

You’ll face both computational and discussion-based questions, with an increasing emphasis on digital exam skills.

To pass, you’ll need a score of 50% or more.

Study Tip: How to Maximize the Fixed Syllabus Advantage

If you’re starting now, here’s how to make the most of the 2026–2027 syllabus stability:

1. Buy your books once – Use them for all 3 sessions (June, Dec 2026, or June 2027)
2. Start early and revise slowly – With no updates to worry about, build depth over time
3. Practice consolidations – This is always tested and is a scoring area
4. Use past papers from ACCA’s website – They're closest to the real thing
5. Join a community or study group – The exam is self-paced but tough; don’t go it alone

Is the DipIFR Worth It?

Absolutely — especially if:

• You work in a country transitioning to IFRS
• You want to move into international finance roles
• You’re planning to take the full ACCA later
• You need IFRS knowledge but don’t want to commit to a full degree

It’s a globally respected credential and can open doors in multinational companies, audit firms, and even remote rolesin finance.

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 Word

The ACCA DipIFR 2026–2027 syllabus is your chance to get certified with clarity, focus, and cost savings. With no changes expected until mid-2027, you can confidently prepare without the fear of surprise updates.

Whether you're upskilling, switching careers, or stepping into an IFRS reporting role, this diploma gives you the edge.