How to Crack ACCA DIPIFR with Eduyush Moon Calendar

Dec 8, 2024by Eduyush Team

How Every IFRS Standard Is Studied Twice (Without Burnout)

Preparing for the ACCA Diploma in IFRS (DipIFR) can feel overwhelming. The syllabus is wide, the standards are detailed, and many students struggle with when to revise what they have already studied.

At Eduyush, we solve this problem using the Moon Learning Calendar . This natural, stress-free study framework ensures every IFRS standard is learned once and revised again, automatically, before the exam.

This blog explains how Moon Learning workswhy it improves memory, and how all DipIFR standards are aligned to two moon cycles between January and May 2026 for the June 5, 2026 exam.

What Is Moon Learning?

The Moon Learning Calendar aligns your study plan with the moon’s natural 4-week cycle:

  • 🌑 New Moon – planning and starting new topics
  • 🌓 Waxing Moon – active learning and practice
  • 🌕 Full Moon – testing and mock exams
  • 🌗 Waning Moon – revision, reflection, and rest

Instead of forcing continuous study, Moon Learning builds in Revision naturally, which is precisely how the brain retains technical standards like IFRS.

🌙 2-Step Moon-Aligned Topic Plan

Each standard is studied deeply once during a Waxing/New Moon phase and then revisited in the next Full/Waning Moon to ensure mastery + memory.


🗓 January: Foundation & Core Basics

Date Moon Phase Topic (First Read) Revision Window (2nd Read)
Jan 1–6 Waning Gibbous Conceptual framework & IFRS regulatory framework Feb 18–24 (Full Moon)
Jan 7–13 Last Quarter Ethics & professional principles Mar 1–7 (Waning Gibbous)
Jan 14–20 Waning Crescent IFRS 1 Presentation of FS Feb 25–Mar 2 (Waning Gibbous)
Jan 21–27 🌑 New Moon IAS 2 Inventories Mar 8–14 (Last Quarter)
Jan 28–Feb 3 Waxing Crescent IAS 8 Policies, IAS 10 Events Mar 15–21 (Waning Crescent)

🗓 February: Elements of FS

Date Moon Phase Topic Revision Window
Feb 4–10 First Quarter IAS 12 Income Taxes Mar 24–30 (Waxing Crescent)
Feb 11–17 Waxing Gibbous IAS 16 PPE Apr 7–13 (Waxing Gibbous)*
Feb 18–24 🌕 Full Moon IAS 19 Employee Benefits Apr 14–20 (Full Moon)
Feb 25–Mar 2 Waning Gibbous IAS 36 Impairment of assets Apr 21–27 (Waning Gibbous)

*Apr 7–13 as second review for IAS 16, which often interlinks with IFRS 16 Leases.


🗓 March: Other IAS & IFRS

Date Moon Phase Topic Revision Window
Mar 3–9 Last Quarter IAS 37 Provisions Apr 28–May 4 (Last Quarter)
Mar 10–16 Waning Crescent IFRS 2 Share-based Payment May 5–May 11 (Waning Crescent)
Mar 17–23 🌑 New Moon IFRS 13 Fair Value May 12–18 (New Moon)
Mar 24–30 Waxing Crescent IFRS 7 & IFRS 9 Financial Instruments May 19–25 (Waxing Crescent)
Late Mar First Quarter (carry) IFRS 15 Revenue May 26–May 31 (First Quarter)**

** First Quarter in May becomes final topic revision + mock focus before exam.


🗓 April: Major Revenue & Leases + Groups

Date Moon Phase Topic Revision Window
Apr 7–13 Waxing Gibbous IFRS 15 Revenue See above (May 26–31)
Apr 14–20 🌕 Full Moon IFRS 16 Leases May 12–18 (New Moon)
Apr 21–27 Waning Gibbous IFRS 8 Operating Segments & IAS 24 Related Party May 19–25 (Waxing Crescent)
Apr 28–May 4 Last Quarter IAS 33 EPS May 26–31 (First Quarter)

🗓 May: Group Accounting & Final Wrap

Date Moon Phase Topic Revision Window
May 5–11 Waning Crescent Consolidation IFRS 3, 10, 11; IAS 27 & 28 May 26–31 (First Quarter)
May 12–18 🌑 New Moon Presentation & other disclosures (events, policies) → In final week review
May 19–25 Waxing Crescent IFRS for SMEs context + quick Q&A → Final week review
May 26–31 First Quarter Final cycle revisit for all weak topics

📌 How the Revision Cycle Works

First Reading (Waxing / New Moon)
Deep learning phase — lecture, workbook + practice questions.

Second Reading (Full / Waning)
Spaced revision — past exam questions + answer writing drills.

This ensures that every standard is revisited at least once before exam week.

What “Second Reading” Actually Means (Important)

Students often ask:

“Do I reread the whole standard?”

The answer is no.

Second reading means:

  • ✔ Definitions
  • ✔ Recognition rules
  • ✔ Measurement principles
  • ✔ Disclosure headlines
  • ✔ One past exam question

⏱️ Time required: 60–90 minutes per standard

This keeps Revision effective, not exhausting.

Why This Works

Moon Phase Activity
🌑 New Moon Plan & start new topic
🌓 Waxing Learn & practise core concepts
🌕 Full Moon Mock tests + applied practice
🌗 Waning Targeted revision & reinforcement

Human learning thrives with repetition spaced over time — this is precisely what the moon phases help you plan naturally

How Students Should Use This

✔ When a standard first appears in the plan, it’s for deep learning
✔ When it comes up again, that’s the strategic review phase
✔ Put mocks + past questions in Full Moon weeks
✔ Use waxing for application + waning for reflection

Common Questions Made Simple

Q: Why use moon phases for studying? A: The moon gives us a natural 4-week cycle that matches how our brain learns best - with periods of focus and rest.

Q: What if I miss a day? A: Don't worry! Just continue with the current phase. The calendar is flexible and adjusts to your schedule.

Q: Is this scientifically proven? A: While moon-based studying is new, the methods it uses (spaced repetition, regular breaks, goal setting) are proven to work.

Q: Can I use this for other ACCA papers? A: Yes! This method works for any subject that needs deep learning and regular practice.

Q: What if my energy doesn't match the moon phase? A: Listen to your body first. If you're tired during a "learning" phase, take a break. Your health comes first.

Conclusion: Your Path to DIPIFR Success

The Eduyush Moon Learning Calendar makes ACCA DIPIFR preparation simpler and more natural. Moreover, following lunar cycles helps balance intense study with necessary rest. Furthermore, this approach reduces stress while improving memory and understanding. Additionally, thousands of students have found success using natural rhythm-based learning.

Ready to try something different for your December 2025 DIPIFR exam? Furthermore, this method could be the game-changer you've been looking for. Additionally, combining proven learning techniques with natural cycles gives you the best chance for success. Moreover, starting now gives you plenty of time to master this approach.

Your DIPIFR success story begins with aligning your preparation to work with your natural energy, not against it. Start your moon learning journey with Eduyush today!


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