
CertIFR
Certificate in International Financial Reporting
Develop your knowledge in International Financial Reporting Standards to succeed in today's global marketplace
Understand how International Financial Reporting Standards (IFRS) are used around the world, examine the fundamental requirements of IFRS on a standard-by-standard basis and provide guidance on how to use IFRS in practice
Elevate your Career potential with the CertIFR
CertIFR Topic Guide
The Nature and
Operations of the IASB
- Structure of the IFRSF/IASB
- Extant standards of the IASB
- The framework
The Status and Use of
IFRSs Around the World
- The use of IFRS around the world.
- The IASB roadmap.
- The annual IASB bound volume and its use.
Presentation and Profit
- IAS 1: Presentation of financial statements.
- IFRS 15: Revenue from contracts with customers
- IAS 8: Accounting policies, changes in accounting estimates and errors
Accounting for Assets
and Liabilities - Part 1
- IAS 16: Property, plant and equipment.
- IFRS 15: Revenue from contracts with customers.
- IAS 40: Investment Property.
- IAS 36: Impairment of assets.
- IAS 23: Borrowing costs.
- IAS 20: Accounting for government grants and disclosure of government assistance.
- IAS 2: Inventories.
- IAS 17: Leases.
- IFRS 5: Non-current assets held for sale and discontinued operations.
Accounting for Assets
and Liabilities - Part 2
- IFRS 13: Fair Value Measurement.
- IFRS 32: Financial instruments - presentation.
- IFRS 9: Financial instruments.
- IFRS 7: Financial instruments: disclosures.
- IFRS 2: Share-based payment.
- IAS 37: Provisions, contingent liabilities and contingent assets.
- IAS 10: Events after the reporting period .
- IAS 19: Employee benefits.
- IAS 12: Income taxes.
- IAS 41: Agriculture.
- IFRS 6: Exploration for and evaluation of mineral resources.
Group Accounting
- IFRS 10: Consolidated Financial Statements.
- IAS 27 (revised 2011): Separate financial statements.
- IFRS 3: Business Combinations.
- IAS 28 (revised 2011): Investments in associates and joint ventures.
- IFRS 11: Joint arrangements.
- IFRS 12: Disclosure of interests in other entities.
- IAS 21: The effects of changes in foreign exchange rates .
- IAS 29: Financial reporting in hyperinflationary economies.
Disclosure Standards
- IAS 7: Statement of cash flows.
- IAS 24: Related party disclosures.
- IAS 33: Earnings per share.
- IAS 34: Interim financial reporting.
- IFRS 4: Insurance contracts.
- IFRS 1: First time adoption of IFRS.
- IFRS 8: Operating segments.
Principal differences between
UK/US GAAP and IFRS
Proposals for change
There are only four simple steps to earning your CertIFR
How to earn the CertIFR

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Enroll
It’s easy to enroll in Morgan’s CertIFR course. We have flexible learning formats and comprehensive resources made for you. Explore our learning options! Get them now! -
Apply
You can apply for the Certificate in International Financial Reporting Assessment through ACCA’s website.
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Assessment
Morgan makes sure you receive the best preparation for your assessment. Get the lowdown on what to expect and the assessment topics you’ll be tested on.
Bring it on! -
Congratulations
After passing the assessment, you will receive your official Certificate in International Financial Reporting from ACCA.

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All About your CertIFR Assessment
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