Diploma in International Financial Reporting (DipIFR) Preparation

Program facts

Study fee

Free

subjects

8

lessons

33

Estimated time

24.5 hours

Content last reviewed

24 October 2026

Access period

30 days

Study language

Arabic and English

About the program

This programme applies ACCA's December 2026 to June 2027 guide to recognition, measurement, presentation, disclosure and a simple group. Each lesson moves from a supported accounting decision to a worked case, an independent task and an explained question. All assessments and readiness checks are internal; ACCA alone administers the external examination and awards DipIFR.

Practical relevance

Applications cover contract-price allocation, impairment, lease liability, deferred tax, earnings per share and goodwill with a non-controlling interest.

Why this program

Each lesson joins a Standard's rule to a real accounting question: which fact creates a right or duty, which amount belongs in the working, and what changes if an assumption changes?

Career relevance

Useful for accountants, auditors and statement preparers who need to explain IFRS transaction effects and show reviewable workings in reporting or professional study.

What you will learn

• Distinguish present rights, obligations, recognition and ethical responses.
• Allocate revenue and measure long-lived assets and impairment.
• Calculate leases, inventory and intangible-asset decisions.
• Classify financial instruments, provisions and tax effects.
• Apply currency, agriculture, share payments and fair value.
• Present statements, disclosures and earnings per share.
• Prepare simple consolidation and intragroup eliminations.
• Account for associates and disposals and present reviewable exam workings.

Who it is for

• Accountants, auditors and statement preparers seeking structured applied review of DipIFR topics, comfortable following numerical examples in thousands and justifying an accounting policy choice.
• Candidates for ACCA's external Diploma wanting original bilingual cases and internal readiness questions while understanding that platform scores do not predict official results.
• Graduates with a strong financial-accounting base who need a bridge from reading a Standard to a clear recognition, measurement and consolidation working paper.

Curriculum

1. Subject 1 Open for free

   Standard setting, the conceptual framework and ethics

   Apply standard setting, the conceptual framework and ethics through worked cases and original questions.

   2 lessons · 56 min

   1. From a commercial hope to a reportable asset 28 min
   2. Who sets standards, and how do you respond to reporting pressure? 28 min
2. Subject 2

   Revenue and long-lived assets

   Apply revenue and long-lived assets through worked cases and original questions.

   5 lessons · 3 hours

   1. Revenue from a machine and service contract 40 min
   2. Before booking revenue: who controls the promise and what price is supportable? 38 min
   3. Machine cost and components: what belongs in the asset? 38 min
   4. One property, three decisions: use, rent or sell 38 min
   5. Impairment: from indicator to allocation and a capped reversal 38 min
3. Subject 3

   Leases, intangibles and inventory

   Apply leases, intangibles and inventory through worked cases and original questions.

   4 lessons · 2 hours

   1. Lessee accounting: a use right and payment obligation 34 min
   2. Lessor accounting: retain an asset or record a lease investment? 32 min
   3. When does intangible spending become an asset? 32 min
   4. Inventory: which cost remains and what can be realised? 32 min
4. Subject 4

   Financial instruments, obligations and tax

   Apply financial instruments, obligations and tax through worked cases and original questions.

   5 lessons · 3.5 hours

   1. Classifying a financial asset and estimating credit loss 40 min
   2. Convertible debt: two components, conditional derecognition and hedging 40 min
   3. A provision is not a fund for next year's spending 40 min
   4. Unpack defined-benefit cost 40 min
   5. From tax base to deferred balance 40 min
5. Subject 5

   Other specialised measurement domains

   Apply other specialised measurement domains through worked cases and original questions.

   5 lessons · 2.5 hours

   1. The rate follows the item 32 min
   2. The harvest boundary between IAS 41 and IAS 2 34 min
   3. An option award is service cost 34 min
   4. The exploration window is not the mine's whole life 32 min
   5. Fair value is an exit price in a specified market 32 min
6. Subject 6

   Statements, disclosure and analysis

   Apply statements, disclosure and analysis through worked cases and original questions.

   5 lessons · 2.5 hours

   1. IFRS 18 profit subtotals and the discontinued boundary 32 min
   2. Weighted shares and the dilution test 34 min
   3. When does new evidence reveal an old condition? 32 min
   4. Who needs disclosure, and what does the decision maker review? 32 min
   5. Three frameworks, three different eligibility questions 32 min
7. Subject 7

   Simple group reporting

   Apply simple group reporting through worked cases and original questions.

   4 lessons · 3.5 hours

   1. Control first, then goodwill 48 min
   2. A consolidation working that balances 50 min
   3. A group cannot profit from itself 48 min
   4. Set consideration and net assets before goodwill 52 min
8. Subject 8

   Associates, disposals and exam integration

   Apply associates, disposals and exam integration through worked cases and original questions.

   3 lessons · 2 hours

   1. Participation in decisions differs from rights to assets 38 min
   2. Loss of control sets the statement boundary 40 min
   3. Digital exam workpad: from facts to reviewable answer 38 min

Subjects unlock in sequence as you progress.

Strengths

• Lessons mapped to the named ACCA guide period with exclusions stated.
• Thirty-three bilingual lessons each with a worked case and independent practice.
• Original questions with explained distractors and a separate readiness bank.
• Clear boundary between internal learning and the external ACCA Diploma and examination.

Evidence basis

The official syllabus and examinable-documents list set scope; IFRS Foundation pages and ACCA technical sources support accounting treatment. Regional cases are fictional.

How the route works

Professional Certification Preparation programs help learners prepare for a recognized external certification through structured knowledge, review, practice questions, and readiness assessments. Arab Platform for Professional Studies (ARPS) does not administer the certification owner's official exam.

Structured self-paced study aligned to the current external certification scope, with knowledge review, practice questions, readiness checks, and internal mock assessments.

• Focused preparation for a specific external certification.
• Content aligned to the current official exam scope when available.
• Practice questions and internal readiness assessments.
• Clear separation between Arab Platform for Professional Studies (ARPS) preparation and the official external exam.

Assessment

The route includes an internal assessment for Arab Platform for Professional Studies (ARPS) completion eligibility and separate mock/readiness assessments that are not the external official exam.

Assessment attempts: 2 per assessment, 7 days apart

The pass mark is announced before the program is published.

Certificate

The Arab Platform for Professional Studies (ARPS) credential confirms completion of the preparation program only; the target professional certification requires passing the external issuer's examination under its rules.

Every certificate has a public verification code. Verify a certificate

Verification example: a real issued certificate

Disclaimer: Any internal completion document covers this course only and is neither ACCA's Diploma nor its endorsement.

Program questions