
DipIFR
Diploma in International Financial Reporting
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IFRS is fast overtaking the world as the one global standard for financial reporting.
The DipIFR is your go-to qualification for a thorough grounding in IFRS that will
open up career doors .
A 360-Degree Look At DipIFR
DipIFR Topic Guide
International sources of authority
- The International Accounting Standards Board (IASB) and the regulatory framework
Elements of Financial statements
- Revenue recognition
- Property, plant and equipment
- Impairment of assets
- Leases
- Intangible assets and goodwill
- Inventories
- Financial instruments
- Provisions, contingent assets and liabilities
- Employment and post-employment benefits
- Tax in financial statements
- The effects of changes in foreign currency exchange rates
- Agriculture
- Share-based payment
- Exploration and evaluation expenditures
- Fair value measurement
Presentation and additional disclosures
- Presentation of financial statements and additional disclosures
- 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)
Preparation of external financial reports for combined entities, associates and joint arrangements
- Preparation of group consolidated external reports
- Business combinations – intra-group adjustments
- Business combinations – fair value adjustments
- Business combinations – associates and joint ventures
- Complete disposal of shares in subsidiaries
Your DipIFR is Only 6 Steps Away

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Qualify
To qualify you’ll need to be a professional accountant or auditor qualified to national accounting standards. If you‘re not yet qualified, you may still be eligible with either 3 years relevant experience or a relevant degree plus 2 years work experience or an ACCA CertIFR plus 2 years work experience.
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Enroll
Get started on your way to success by partnering with Morgan. It’s easy to enroll on Morgan’s DipIFR Program. Start your journey today.
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Apply
You can apply any time, but there are deadlines for booking specific exam sessions.
Applying made easy. -
Exam
Morgan prepares you for what to expect - no surprises on exam day!
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Schedule
DipIFR official exams take place in June and December - make sure you register by the relevant deadlines to secure your place.
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Succeed
Congrats! Your future as a DipIFR looks bright. But why not continue your learning path with Morgan’s range of online CPE courses?
Show me Morgan’s CPE offerings
Are You Eligible for the DipIFR?
Find out now with Morgan’s Instant Eligibility Advisor

Let’s explore the DipIFR exam
in more detail
The DipIFR Exam Up Close
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