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Diploma in IFRS — by ACCA

Master International
Financial Reporting
Standards

The Diploma in IFRS (DipIFRS) by ACCA is the world's leading qualification for professionals who need to understand, apply, and report under IFRS. One exam. Global recognition. Career-defining credential.

📄  Download Free Career Guide

ACCA Approved• 1 Paper• Online + Indore Batches• 35+ Years of Legacy

📈  DipIFRS at a Glance

📋
1 Exam
Single-paper qualification
📅
3–6 Months
Average preparation time
🌎
180+ Countries
Global recognition via ACCA
💰
15–25% Salary Uplift
Average for qualified professionals
🎓
No Min. Degree
Open to all finance professionals
IFRS 9 IFRS 15 IFRS 16 IAS 36 IAS 38 IFRS 3 IFRS 10
About the Qualification

What is the
Diploma in IFRS?

The Diploma in International Financial Reporting (DipIFRS) is issued by ACCA — the world's most recognised global body for professional accountants — and is designed for finance professionals who need to prepare, audit, or analyse financial statements under IFRS.

Unlike a full qualification like ACCA or CMA, DipIFRS is a single-paper exam clearable in 3–6 months of focused study. It is equally valuable whether you're a CA, CMA, ACCA student, B.Com graduate, or working professional.

Who issues the Diploma in IFRS?
The Diploma in IFRS is issued by ACCA (Association of Chartered Certified Accountants), headquartered in the UK. ACCA has 240,000+ members and 600,000+ students across 180+ countries. The DipIFRS carries the same institutional credibility as ACCA's main qualification.
Is there a minimum qualification to appear?
There is no formal minimum qualification. The exam is designed for professionals with at least 2 years of accounting or finance experience, or those who have completed relevant academic qualifications (B.Com, CA Foundation/Intermediate, MBA Finance, etc.). It is open to ACCA members and non-members alike.
How is the exam structured?
DipIFRS is a 3-hour, single written exam (computer-based):
  • Section A: 20 objective-type questions (20 marks)
  • Section B: 3 compulsory questions (80 marks total)
Total: 100 marks. Pass mark: 50%. Offered in June and December each year.
How is it different from the full ACCA qualification?
The ACCA qualification is a multi-year programme (13 papers + PER) covering audit, tax, financial management, and strategic leadership. DipIFRS is a standalone, single-paper specialist qualification focused entirely on IFRS. It does not lead to ACCA membership but adds a recognised specialist credential to your profile.
Is it useful if I've already done CA or CMA?
Absolutely. CAs and CMAs are among the most common DipIFRS candidates. Indian GAAP and IFRS differ significantly in revenue recognition, lease accounting, financial instruments, and impairment. DipIFRS formally certifies your IFRS knowledge for Big 4, MNC, and international roles.
140+
Countries mandating or permitting IFRS
50k+
DipIFRS holders worldwide
1 Paper
Single exam to clear
3–6 Mo.
Average prep time
15–25%
Average salary uplift after DipIFRS
💡 Who Benefits Most?
  • ▶CA / CMA / CPA professionals preparing IFRS statements
  • ▶Big 4 audit / advisory professionals
  • ▶Finance managers at MNCs or listed companies
  • ▶ACCA students / members wanting an early credential
  • ▶Finance graduates targeting global roles (UAE / UK / Singapore)

Why IFRS Is the Global Language of Business Finance

140+
Countries that mandate or permit IFRS for listed companies
Big 4
All audit firms require IFRS fluency for client-facing roles
Ind AS
India's Ind AS is IFRS-converged — DipIFRS applies directly
UAE / UK
Mandatory IFRS markets with highest demand for DipIFRS holders
Exam Syllabus

What You'll Master in DipIFRS

The exam covers the entire IFRS framework — from fundamentals to complex consolidation and specialist standards.

Foundation
IFRS Framework & Conceptual Basis
  • Conceptual Framework for Financial Reporting
  • IAS 1 — Presentation of Financial Statements
  • IAS 8 — Accounting Policies, Estimates & Errors
  • IAS 10 — Events After Reporting Period
  • IAS 34 — Interim Financial Reporting
Assets
Property, Plant & Intangibles
  • IAS 16 — Property, Plant & Equipment
  • IAS 38 — Intangible Assets
  • IAS 36 — Impairment of Assets
  • IAS 40 — Investment Property
  • IFRS 5 — Non-Current Assets Held for Sale
  • IAS 20 — Government Grants
Leases
IFRS 16 — Leases
  • Identifying a lease
  • Lessee accounting (right-of-use asset)
  • Lessor accounting — finance & operating
  • Modifications and reassessment
  • Sale and leaseback transactions
Revenue
IFRS 15 — Revenue from Contracts
  • 5-step revenue recognition model
  • Identifying performance obligations
  • Variable consideration & constraint
  • Contract assets, liabilities & costs
  • Licences, warranties, principal vs agent
Financial Instruments
IFRS 9 — Financial Instruments
  • Classification: AC, FVTOCI, FVTPL
  • Amortised cost and effective interest rate
  • Expected credit loss (ECL) model
  • Hedge accounting basics
  • Derecognition of financial assets & liabilities
Also covers: IAS 32, IFRS 7
Groups
Consolidation & Group Reporting
  • IFRS 3 — Business Combinations
  • IFRS 10 — Consolidated Financial Statements
  • IFRS 11 — Joint Arrangements
  • IAS 28 — Investments in Associates (equity method)
  • IFRS 12 — Disclosure of Interests in Other Entities
Liabilities & Benefits
Provisions, Taxes & Employee Benefits
  • IAS 37 — Provisions, Contingent Liabilities & Assets
  • IAS 19 — Employee Benefits (defined benefit)
  • IFRS 2 — Share-Based Payment
  • IAS 12 — Income Taxes (deferred tax)
Other Standards
Other Key IFRS Standards
  • IAS 2 — Inventories
  • IAS 7 — Statement of Cash Flows
  • IAS 21 — Foreign Currency Transactions
  • IAS 33 — Earnings Per Share
  • IFRS 8 — Operating Segments
  • IAS 24 — Related Party Disclosures
First-Time Adoption
IFRS 1 — First-Time Adoption
  • Opening IFRS balance sheet
  • Mandatory exceptions & optional exemptions
  • Disclosure requirements on transition
  • Practical transition from Indian GAAP / Ind AS
Ideal Candidates

Who Should Do the Diploma in IFRS?

DipIFRS adds value across multiple professional backgrounds — not just accountants.

🎓
CA / CMA / CPA Professionals
You've mastered Indian GAAP or US GAAP. But clients increasingly require IFRS-compliant statements. DipIFRS formally certifies your IFRS knowledge and opens Big 4, MNC, and international roles.
CA Inter / Final CMA Qualified CPA USA
🏢
Finance Managers at MNCs & Listed Companies
Listed companies in India are Ind AS compliant (IFRS-converged). MNCs prepare group IFRS statements. DipIFRS is often the difference between being a contributor and a subject matter expert.
MNC Finance Ind AS Reporting Group Consolidation
👥
Audit & Advisory Professionals
If you're in Big 4 audit, transaction advisory, or financial due diligence, you work with IFRS financial statements daily. DipIFRS gives you a formal, verifiable credential that supports promotion decisions.
Big 4 Audit Transaction Advisory Due Diligence
📈
ACCA Students & Members
ACCA students who have cleared Applied Skills papers will find DipIFRS highly familiar. DipIFRS gives you an early standalone credential while you continue your full ACCA journey.
ACCA Students Applied Skills cleared
🌎
Professionals Targeting UAE / UK / Singapore
In the UAE, UK, and Singapore, IFRS is mandatory. Employers look for verifiable IFRS credentials. DipIFRS is specifically recognised in these jurisdictions as proof of IFRS competence.
UAE UK Singapore Australia
🏢
B.Com / MBA Finance Graduates
For recent graduates who want a globally credible qualification without committing to a 3-year programme, DipIFRS offers a powerful way to differentiate your profile — especially targeting MNC finance or Big 4 roles.
B.Com Graduates MBA Finance Entry Level
Career Impact

What DipIFRS Opens Up for You

DipIFRS is a specialist credential — it doesn't replace your core qualification, it amplifies it.

💼 Roles Where DipIFRS Is Valued

  • 🏢
    Financial Reporting Manager
    ₹14–22 LPA · MNC / Listed Companies
  • 📈
    Group Consolidation Specialist
    ₹12–20 LPA · Holding companies / Big 4
  • 🔍
    IFRS Implementation Consultant
    ₹16–28 LPA · Advisory firms
  • 🏆
    Big 4 Audit / Advisory
    ₹8–18 LPA · Deloitte, PwC, EY, KPMG
  • 🌎
    Finance Manager — UAE / UK / Singapore
    AED 12,000–20,000 / £35–55k / SGD 6,000+
  • 💸
    Technical Accounting Specialist
    ₹18–30 LPA · Banking / Financial Services

💰 Salary Benchmarks — DipIFRS Holders

ProfileIndia SalaryGlobal Salary
CA + DipIFRS₹18–30 LPA$60–90k
ACCA + DipIFRS₹14–24 LPA£35–55k
B.Com + DipIFRS₹8–14 LPAAED 10–18k/mo
CMA + DipIFRS₹16–26 LPA$55–80k
Finance Mgr + DipIFRS₹20–35 LPA£40–65k
💡 Why IFRS Knowledge Commands a Premium

IFRS 9, IFRS 15, and IFRS 16 are the three most complex and frequently tested standards. Professionals who can confidently apply these in practice are genuinely rare. NPA Global's teaching focuses on application, not just theory — which is why our students get noticed in interviews.

Study Plan

Your DipIFRS Journey at NPA Global

From enrolment to exam — a clear, structured 8-step path.

💬
Step 1
Free Counselling
Check if DipIFRS fits your profile
📋
Step 2
Enrol & ACCA Reg.
We guide your ACCA registration
📚
Step 3
Foundation Concepts
Framework, IAS 1, IAS 8
📄
Step 4
Core Standards
PPE, Intangibles, IFRS 15, IFRS 16
💸
Step 5
Financial Instruments
IFRS 9 — ECL, Classification, Hedging
🏢
Step 6
Group Accounts
IFRS 3, IFRS 10, IAS 28, JVs
📝
Step 7
Mock Exams
Timed mocks + question-level feedback
🏅
Step 8
Exam & Certification
ACCA DipIFRS — globally recognised
The NPA Global Difference

Why Study DipIFRS at NPA Global?

We don't just teach the standards — we teach how they work in practice, in real business contexts.

🎓Faculty Who Have Lived IFRS, Not Just Taught It
Our IFRS faculty have worked in Big 4 audit and advisory roles — meaning when they explain IFRS 9 or IFRS 16, they draw from actual client engagements. You'll understand not just the standard but why it was written and how it's applied in practice.
📚Ind AS Integration Throughout
India's Ind AS is IFRS-converged but not identical. Our teaching explicitly maps IFRS standards to their Ind AS equivalents — so Indian professionals get double value: IFRS certification and deeper Ind AS compliance understanding.
📄Small Batches — Maximum Attention
DipIFRS requires depth, not just coverage. Our batches are kept small so every student gets individual attention, question-level feedback on mocks, and the ability to ask "why" questions that large coaching centres can't accommodate.
📝Mock Exams with Examiner-Style Feedback
The DipIFRS exam tests application, not just recall. Our mock sessions mirror the actual exam structure (Sections A and B), and feedback identifies exactly where marks are lost — narrative quality, calculation errors, or gaps in standard application.
💾Recorded Sessions for Revision
Every live session is recorded and available for as long as you need. Complex topics like IFRS 9's ECL model or IFRS 3 business combination accounting often require multiple revisits — our recorded library makes this seamless.
🏆35+ Years of Legacy in Finance Education
NPA Global has been mentoring finance professionals since 1993. Our understanding of what employers want — and what examiners test — comes from decades of placing students in Big 4, MNCs, and global firms.
Learning Approach

How NPA Global Teaches DipIFRS

A structured 4-phase approach for working professionals and full-time students alike.

1
📚
Concept Building
We begin every standard with the "why" — the business problem it solves. This context makes the detailed rules stick, rather than needing rote memorisation.
2
📄
Worked Examples
Each standard is taught through detailed numerical examples and real-world scenarios — IFRS 9 ECL schedules, IFRS 16 lease computations, IFRS 3 fair value adjustments, all step by step.
3
📝
Past Exam Practice
We systematically work through ACCA past exam questions, identifying patterns, common traps, and the specific way the examiner phrases requirements. This converts understanding into marks.
4
🏅
Mock & Review
Full-length mock exams under timed conditions, followed by individual mark-scheme review. Students see exactly how the examiner awards marks — this is the phase that moves students from 45% to 65%+.
Our Mentors

Faculty for Diploma in IFRS

Taught by practitioners who have applied IFRS in Big 4 and MNC environments — not just exam coaches.

CA Gaurav Sabharwal — Chief Mentor
CA Gaurav Sabharwal
CA · ACCA · Chief Mentor · Founder, NPA Global
Ex-Big 4 (PwC / Deloitte) · Ex-Nomura Investment Banking · 35+ years
Subjects Taught
IFRS Framework Group Accounts IFRS 9 IFRS 3
CA Harsh Somani — IFRS Faculty
CA Harsh Somani
CA · ACCA Faculty
ACCA Faculty · Financial Instruments & Consolidation
Subjects Taught
IFRS 9 IFRS 10 IFRS 3 IAS 28
CA Poonam Makhija — IFRS Faculty
CA Poonam Makhija
CA · ACCA Faculty
ACCA Faculty · Revenue & Lease Accounting Specialist
Subjects Taught
IFRS 15 IFRS 16 IAS 16 FR
CA Ankit Nyati — IFRS Faculty
CA Ankit Nyati
CA · ACCA Faculty
ACCA Faculty · Financial Reporting & SBR / DipIFRS
Subjects Taught
FA FR SBR DipIFRS
Batches & Pricing

Choose Your DipIFRS Learning Track

Flexible options for students, working professionals, and those who want fully self-paced learning.

Self-Paced
Recorded Batch
Study on your own schedule — full recorded library access
On Request
Contact us for current pricing
  • Full recorded lecture library (all standards)
  • ACCA-aligned study notes
  • Practice question bank
  • 2 full mock papers with solutions
  • WhatsApp doubt support
  • Access until exam date
Popular
Live Weekend
Weekend Live Batch
For working professionals — Sat/Sun live sessions + recordings
On Request
Contact us for current pricing
  • Live Sat/Sun sessions with faculty
  • All sessions recorded for replay
  • ACCA study materials included
  • Ind AS mapping in every class
  • 3 full mock exams + individual feedback
  • WhatsApp + email doubt support
  • ACCA exam registration guidance
Intensive
Fast-Track Batch
Complete DipIFRS preparation in 10–12 intensive weeks
On Request
Contact us for current pricing
  • Daily live sessions (weekdays)
  • Accelerated syllabus coverage
  • Real-world case study sessions
  • 4 full mock exams + detailed debrief
  • One-to-one mentor check-ins
  • Recordings + study notes included
  • Career guidance session included
📌
ACCA Exam Registration — We'll Guide You

DipIFRS requires separate registration with ACCA. We help you navigate the ACCA online registration portal, choose the right exam window, and ensure all steps are completed correctly before payment.

Frequently Asked Questions

DipIFRS — Your Questions Answered

Common questions from professionals considering the Diploma in IFRS.

How is DipIFRS different from just learning IFRS on my own?
Self-study gives you knowledge. DipIFRS gives you a verifiable, globally recognised credential issued by ACCA. When a Big 4 interviewer or MNC recruiter sees "Diploma in IFRS (ACCA)" on your profile, they know exactly what it means — you've demonstrated IFRS competence through an internationally standardised examination.
Can I do DipIFRS while preparing for CA Final or ACCA?
Yes. The overlap is significant. ACCA's Financial Reporting (FR) and SBR papers cover most of the same IFRS standards. CA Final's Financial Reporting paper also overlaps heavily. Studying DipIFRS alongside these qualifications creates a reinforcing effect — the same standards from two angles, deepening both understanding and retention.
How many times a year can I attempt the DipIFRS exam?
The DipIFRS exam is offered by ACCA in June and December each year. You can attempt it twice a year. There is no limit on the number of attempts.
Is Diploma in IFRS valid after I complete the full ACCA qualification?
Yes. DipIFRS remains a valid, separate credential regardless of other qualifications. If you later complete ACCA, DipIFRS continues to appear on your credentials as a specialist diploma — some professionals hold both to signal specific IFRS depth.
Does NPA Global help with ACCA exam registration for DipIFRS?
Yes. Our team guides you through the ACCA My Registration portal, helps you select the DipIFRS qualification, choose the right exam centre and sitting, and ensures all requirements are met before payment is made.
I'm a CA. Will DipIFRS give me any exam exemptions in ACCA?
DipIFRS itself does not provide additional exemptions in the full ACCA qualification. However, as a CA, you may already qualify for exemptions in ACCA's Applied Knowledge and Applied Skills papers. If you're interested in combining DipIFRS with ACCA, our mentors can map your CA qualification to identify the most efficient route to ACCA membership.
What is the pass rate for DipIFRS globally?
The global pass rate for DipIFRS typically ranges between 45–55%. The application-based Section B questions require structured written answers under time pressure. At NPA Global, our focus on mock exam practice and examiner-style feedback consistently helps students perform above the global average.
Take the Next Step

IFRS Fluency Is No Longer Optional.
Make It Official.

Whether you're a CA, ACCA student, or working professional — the Diploma in IFRS is one of the fastest, highest-ROI credentials you can add. Book a free call and we'll tell you exactly where to start.

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