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.


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.

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

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.



DipIFR course Spring 2019 Autumn 2019
Part I. 12 – 13 March

10 – 11 September

Part II. 23 – 25 March

24 – 25 September

Part III. 15 – 17 April

14 – 16 October

Revision course 11 – 12 May

9 – 11 November

Mock exam 25 May

23 November

Official exam tbc


Training materials and the exam are in English language.


Standard registration 1 510 EUR + VAT
3 days Revision course 345 EUR + VAT
Exam fee 145 EUR + VAT 
Registration fee 105 EUR + VAT

Contact us

PwC's  Academy

PwC's Academy

Educational Institute, PwC Slovakia

Radoslav Blahuta

Radoslav Blahuta

Academy Sales Representative, PwC Slovakia

Tel: +421 2 593 50 210

Follow us