DipIFR - ACCA Diploma in IFRS

ACCA (Association of Chartered Certified Accountants)

ACCA (Association of Chartered Certified Accountants) has a worldwide reputation for excellence and their rigorous qualifications are recognised and respected across the globe. If you join, you become part of diverse body of more than 208,000 members and 503,000 students in 179 countries.


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The ACCA Diploma in IFRS (DipIFR) is internationally

Acquiring this qualification will take your IFRS expertise to the next level

International Financial Reporting Standards (IFRS) is a major issue for most companies and finance professionals. Over 90% of the world‘s leading economies either require IFRS or are converging with it, so few companies can afford to ignore the need for their staff to understand IFRS and its implications for their business and financial reporting. The ACCA Diploma in IFRS (DipIFR) is an international qualification within IFRS developed by the leading professional accounting organisation, the Association of Chartered Certified Accountants (ACCA). Obtaining this qualification will raise your professionalism in IFRS to the next level.

The DipIFR course includes

  • 10 days of workshop courses.
  • Study materials including materials developed by PwC experts.
  • A comprehensive study plan for the final exam.
  • Advisory support of trainers for the period of the training course up to the exam.
  • Mock exam marked by the tutors and returned to the students.
  • Registration support provided by The Academy team.

Training materials and the exam are in English language.


This programme is intended for professionals working in accounting, audit and finance who want to take a qualification exam in International Financial Reporting and broaden their knowledge of the theoretical and practical aspects of IFRS.

What will you gain?

  • Deep knowledge and understanding of the main principles of IFRS.
  • IFRS reporting skills, including the consolidation of financial statements.
  • Practical application of IFRS.
  • Practical experience with preparing IFRS financial statements.
  • The course is a combination of lectures, discussions and examples.

A International sources of authority

  • The International Accounting Standards Board (IASB) and the regulatory framework

B Elements of financial statements

  • Revenue recognition
  • Property, plant and equipment
  • Impairment of assets
  • Leases
  • Intangible assets and goodwill
  • Inventories and construction contracts
  • Financial instruments
  • Liabilities – provisions, contingent assets and liabilities
  • Accounting for employment and post- employment benefits
  • Taxation in financial statements
  • The effects of changes in foreign currency exchange rates
  • Agriculture
  • Share-based payment
  • Exploration and evaluation expenditures

C Presentation and additional disclosures

  • Presentation of the statement of financial position, income statement and statement of comprehensive income
  • Earnings per share
  • Events after the reporting date
  • Accounting policies, changes in accounting estimates and errors
  • Related party disclosures
  • Operating segments
  • Reporting requirements of small and medium-sized entities (SMEs)

D Preparation of external financial reports for combined entities, associates and joint ventures

  • Preparation of group consolidated external reports
  • Business combinations – intra-group adjustments
  • Business combinations – fair value adjustments
  • Business combinations – associates and joint ventures

What do our alumni say?

  • "Our cooperation with PwC Academy in Slovakia started in 2013, when we opened a small FIA group. Based on a very good learning experience, employees’ feedback and results, the group grew nearly 10-fold over time. The Academy helped us build an educational system for the continuous development of our professionals. Now after 3 years, more than 250 students study with us for internationally recognised qualifications including FIA, ACCA, and DipIFR every year. Study programmes are a significant part of our talent development programme. Our pass rates are excellent - over 85%. We highly appreci-ate the consultative approach and the administrative support of PwC Academy."

    Mikuláš Chovanec, CEE & MEA Statutory Accounting Manager

  • "Initially, we didn’t want FIA, and considered it to be trivial, lacking relevance, and too easy for our staff. We provided long-term comprehensive IFRS training to a carefully selected small group of employees. However, FIA enabled us to change our strategy. Now, we train more staff as regards skills and knowledge relevant to their daily tasks. 3 years of FIA teaching proved it to be a highly relevant and stimulating study programme with a very positive impact on talent retention."

    Jozef Hruška, Head of Accounting and Controlling Centre

  • "I would highly praise the work and experience of PwC Academy as regards the organisation of the IFRS international qualification course. I especially appreciated the knowledge, experience, and teaching skills of our trainer, who is a recognised expert in IFRS. Theoretical knowledge was supported by ex-amples from practice, which were always selected so they were highly relevant to the area being taught. I can highly recommend studying with the Academy to professionals working in accounting, auditing, and finance. The course increases participants’ theoretical knowledge and gives them an understanding of the practical application of IFRS."

    Romana Petríková, Audit Senior Analyst

  • "I have chosen the DipIFR exam to better understand the IFRS regulations and their implication on the day-to-day business and my tasks as Head of Accounting for our UK company. During the 10 day (quite intensive) training, we went not only through the IFRS theory, but also discussed the real life situations and best practices. I have attended the online course with Mr. Kupkovic who is a great tutor with a lot of experience and unique approach with his students and you can just see right away that he simply loves teaching a lot. I would recommend the training to all the accountants who already have some experience with Balance sheet and Income statement, as without any practice, the training can be rather complex and over one's head. But after successfully completing the exam, I can honestly say that I understand the connections and continuity of the accounting "world“ much better and I am using this new knowledge in my everyday life – but don't kid yourself - you will need to sit and study a lot! But the feeling of passing DipIFR exam, it's definitely worth it!"

    Katarina Fecova, Team Lead General Ledger & Head of Accounting UK

  • "I am extremely glad that I decided to study DipIFR at the PwC’s Academy. I can make good use of the theoretical knowledge acquired during exam preparation, mainly thanks to my experienced tutor who gave us the benefits of his extensive practical experience, in addition to teaching us the theory via many examples. I have already completed several training courses at the PwC’s Academy, but the DipIFR was the first one where I decided to take the exam. Though the preparation was hard, it also helped me improve as regards accounting standards, as I did not have much practical experience with them until then. After successful completing the DipIFR course, I feel confident that whatever topic comes up at work, I can immediately apply the respective standard. I recommend DipIFR to everyone who works in accounting, finance, or audit. The ability to apply IFRS standards in practice will be of benefit at every company."

    Veronika Kuricová, General Ledger Team Leader UK

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PwC's  Academy

PwC's Academy

Educational Institute, PwC Slovakia

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