DipIFR Syllabus June 2018 & 2019 – ACCA Diploma in IFRS Course Syllabus

DIPIFR EXAMINATION STRUCTURE

DipIFR Syllabus June 2018

A International sources of authority
1) The International Accounting Standards Board (IASB) and the regulatory framework

B Elements of financial statements

1) Revenue recognition

2) Property, plant and equipment

3) Impairment of assets

4) Leases

5) Intangible assets and goodwill

6) Inventories

7) Financial instruments

8) Provisions, contingent assets and liabilities

9) Employment and post-employment benefits

10) Tax in financial statements

11) The effects of changes in foreign currency exchange rates

12) Agriculture

13) Share-based payment

14) Exploration and evaluation expenditures

15) Fair value measurement

C Presentation and additional disclosures

1) Presentation of the statement of financial position and the statement of profit or loss and other comprehensive income

2) Earnings per share

3) Events after the reporting date

4) Accounting policies, changes in accounting estimates and errors

5) Related party disclosures

6) Operating segments

7) Reporting requirements of small and mediumsized entities (SMEs)

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

1) Preparation of group consolidated external Reports

2) Business combinations – intra-group adjustments

3) Business combinations – fair value adjustments

4) Business combinations – associates and joint arrangements

EXCLUDED TOPICS FROM DIPIFR SYLLABUS

The following topics are specifically excluded from the syllabus:

• Partnership and branch financial statements
• Complex group structures, including subsubsidiaries or mixed groups and foreign subsidiaries
• Step acquisitions, partial disposal of subsidiaries and group re-constructions
• Financial statements of banks and similar financial institutions
• Preparation of statements of cash flow (single company and consolidated)
• Schemes of reorganisation/reconstruction
• Company/share valuation
• Accounting for insurance entities
• International financial reporting exposure drafts and discussion papers
• The international public sector perspective Multi-employer benefit schemes
• Information reflecting the effects of changing prices and financial reporting in hyperinflationary economies
• Share-based payment transactions with cash alternatives

KEY AREAS OF THE DIPIFR SYLLABUS

The key topic area headings are as follows:

• International sources of authority
• Elements of financial statements
• Presentation of accounts and additional disclosures
• Preparation of external reports for combined entities, associates and joint arrangements.