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international financial reporting

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

Why IFRS is here to stay

IFRS is increasingly being adopted by the business world as its standards for financial reporting and it’s set for even greater world domination.

Reasons IFRS matters

What you get from the DipIFR

Your DipIFR study will increase your knowledge and understanding of IFRS, while teaching you how to apply these standards. With your diploma in hand you’ll be familiar with the structure of the framework of international accounting, know how to apply the standards to key elements of financial reports, identify and apply disclosure requirements for companies in financial reports and notes, and prepare group financial statements including subsidiaries, associates and joint ventures.

Check out the full story

It can change your life

Want confidence, recognition, and improved career prospects ? The DipIFR can do this and more for you.

The ways you benefit

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

  1. 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.

    Do you qualify?

  2. 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.

    Explore our packages.

  3. Apply

    You can apply any time, but there are deadlines for booking specific exam sessions.

    Applying made easy.

  4. Exam

    Morgan prepares you for what to expect - no surprises on exam day!

    Let’s explore.

  5. Schedule

    DipIFR official exams take place in June and December - make sure you register by the relevant deadlines to secure your place.

    Find your nearest testing center.

  6. 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

DipIFR Exam

Let’s explore the DipIFR exam

in more detail

The DipIFR Exam Up Close

Morgan’s 101 on what to expect

The Test At a Glance

There are four main areas you’ll be tested on in the DipIFR exam:

  1. International sources of authority
  2. Elements of financial statements
  3. Presentation of financial statements and additional disclosures
  4. Preparation of external financial reports for combined Entities, associates and joint arrangements.

The Essentials

  • Number of exams:

    One exam (split into two sections)



  • Types of questions:
    • 1 consolidation question (40 marks)
    • 3 scenario questions (60 marks)
  • Duration:

    3 hours and 15 minutes



  • Scoring:

    A minimum score of 50 percent is required to complete the exam


  • Exam Dates:

    June & December

To do list:

  • Get a heads-up, use past exam papers as a rough guide for what to expect
  • Leave no stone unturned - Check out Morgan’s FAQs

The Morgan Experience

Here’s why you made the right choice:

It’s All About You

So which type of learner are you?

Find your perfect DipIFR Learning Package

Study your way

In-House

Bring Morgan's expertise to your business.

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Still Unsure? Let Morgan help you decide

I’ve got two options to help you decide. Let’s check them out.

Would you like to sample a live class before you decide?

Come and attend a free Morgan live class to experience the benefits of classroom interaction and meet our instructors.

Book my place now - it’s free!
Maybe you still have some unresolved questions?

Your local Morgan representatives will offer you a free one-on-one consultation to answer any and all of your outstanding questions.

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Becker Diploma in International Financial Reporting