Ready to validate your Financial Reporting skills?
Introduction to Diploma IFRS
The Diploma in IFRS is a fast-track route for professionals seeking to validate and enhance their financial reporting skills through an internationally recognised qualification. Awarded by The Institute of Financial Accountants (IFA), UK, this diploma is designed for accountants, finance professionals, auditors, students and business graduates who want to demonstrate strong knowledge of International Financial Reporting Standards (IFRS).
The qualification provides formal recognition of a candidate’s ability to understand, interpret and apply IFRS in practical financial reporting contexts. It is particularly valuable for professionals working in accounting, audit, corporate finance, banking, consultancy and multinational organisations where IFRS-based reporting is essential. By completing the Diploma in IFRS, candidates can strengthen their professional profile, improve career prospects and gain a recognised credential that supports global employability in the accounting and finance sector.
Who should take this Exam?
- Accountants and finance professionals
- Finance managers and reporting officers
- Auditors and assurance professionals
- Graduates seeking careers in accounting, audit or financial reporting
Exam Syllabus
- IASB Framework & IAS 1
- IAS 7 Statement of Cash Flows
- IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
- IAS 10 Events after the Reporting Period
- IAS 12 Income Taxes
- IAS 16 Property, Plant and Equipment
- IAS 19 Employee Benefits
- IAS 21 The Effects of Changes in Foreign Exchange Rates
- IAS 24 Related Party Disclosures
- IAS 32 Financial Instruments: Presentation
- IAS 33 Earnings Per Share
- IAS 36 Impairment of Assets
- IAS 37 Provisions, Contingent Liabilities and Contingent Assets
- IAS 38 Intangible Assets
- IAS 40 Investment Property
- IFRS 2 Share-based Payment
- IFRS 3 Business Combinations
- IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
- IFRS 7 Financial Instruments: Disclosures
- IFRS 8 Operating Segments
- IFRS 9 Financial Instruments
- IFRS 10 Consolidated Financial Statements
- IFRS 12 Disclosure of Interests in Other Entities
- IFRS 13 Fair Value Measurement
- IFRS 14 Regulatory Deferral Accounts
- IFRS 15 Revenue from contracts with customers
- IFRS 16 Leases
Exam Structure
The IFA Diploma in IFRS final assessment checks whether learners have developed a comprehensive understanding and working knowledge of IFRS. The assessment is 3 hours and 15 minutes and carries 100 marks. All questions are compulsory.
The assessment format includes:
- 5 questions of 2 marks each
- 10 questions of 3 marks each
- 1 question of 15 marks
- 1 question of 20 marks
- 1 question of 25 marks
Passing Marks
Exam Fee: 150 GBP
Assessment Methods
There are following two methods of assessment:
- Physical Exam at a center in Classroom conditions
- Online-Completion of exam at student’s own time
Final assessment can be Handwritten or Typed
Career Benefits
Completing the IFA Diploma in IFRS can support career development in:
- Financial reporting, Audit and assurance and Corporate finance.
- Banking and financial services.
- Business consultancy.
- Multinational companies.
- Public and private sector finance departments.
Next Exam Date: Sep 25, 2026
Registration Closes August 31, 2026
If Financial Reporting is central to your professional role, this is the credential that validates your expertise internationally.
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