Live IFRS Exam Preparation for IFRS Reporting Professionals
Prepare for the ACCA IFRS Course (IFRS) through 80+ total structured learning hours across live online teaching, recordings and self-paced reinforcement. The study system combines 3,000+ question-practice resources, mock exams, answer-writing feedback, an AI-powered LMS, revision media and practical reporting discussion for finance professionals worldwide.
EduDelphi provides independent IFRS preparation. ACCA administers the official eligibility, registration, examination and award process.
What is ACCA IFRS Course?
The ACCA IFRS Course is a professional qualification for finance professionals who need stronger practical understanding of IFRS, including how standards affect reporting, consolidation, presentation, disclosure and financial-statement analysis. Passing the official ACCA IFRS Course exam leads to the Course award; this course is designed to help candidates prepare for that separate exam.
ACCA IFRS Course at a Glance
A clear separation between the official ACCA route and EduDelphi preparation helps you plan the qualification with fewer surprises.
| Detail | Current route |
|---|---|
| Qualification | ACCA IFRS Course (IFRS) |
| Awarding body | Association of Chartered Certified Accountants (ACCA) |
| EduDelphi role | Independent IFRS tuition and exam preparation |
| Learning mode | Live online, recordings and flexible reinforcement |
| Structured learning | 80+ hours, plus LMS-led revision and practice |
| Official exam | One computer-based exam: four compulsory 25-mark questions in three hours and 15 minutes |
| Pass mark | 50% |
| Official sessions | June and December |
| Next listed sitting | 10–11 December 2026 in selected markets; check ACCA for your available date and centre |
| Practice support | 3,000+ EduDelphi practice and revision resources |
| Corporate training | Available for global finance teams |
Official dates, availability and charges can change. Check ACCA’s current IFRS dates and fee guidance before registering.
Structured IFRS Preparation with ACCA Approved Learning Partner Support
Build an exam plan around the official ACCA route
Use a learning provider that understands how learners need to move from IFRS knowledge to computer-based exam answers. We combine live faculty guidance, structured practice, answer feedback and flexible revision while ACCA retains control of the official IFRS rules, entry and examination.
Choose IFRS when IFRS reporting is becoming part of your professional responsibility
The credential is most relevant when you need to explain, prepare, review or challenge IFRS-based reporting decisions, rather than simply recognise accounting terminology.
Financial reporting professionals
Accountants, reporting analysts and financial controllers working toward stronger IFRS reporting judgement.
Audit and assurance professionals
Auditors who need a clearer view of recognition, measurement, presentation and disclosure issues.
Finance managers and business partners
Professionals who review management information, group reporting and financial-statement implications.
Consolidation and group-reporting teams
Teams working with business combinations, investments, foreign operations and group financial statements.
IFRS transition and transformation teams
Professionals supporting reporting change, policy updates, controls and finance-system decisions.
Experienced accounting professionals
People who meet ACCA’s official entry routes and want a focused IFRS credential rather than a full accounting qualification.
IFRS may fit when
You already have accounting experience and want a structured, exam-based IFRS Course with practical technical depth.
A different route may fit better when
If you are new to IFRS or do not meet IFRS entry requirements, a foundation-level CertIFR course may be a more suitable first step.
A complete IFRS study and answer-practice system
The point is not to collect passive videos. The learning path gives working professionals time to learn a standard, apply it to a scenario, practise the written answer and identify what needs attention before the official exam.
Live faculty guidance
Structured sessions to work through IFRS issues, reporting judgement and exam-answer approach.
AI-powered LMS
Recordings, concise explainers, study notes, mind maps, infographics and organised revision pathways.
Practice and mock support
3,000+ question-practice resources, mock exams and focused revision around weak areas.
Answer-writing feedback
Guidance on how to structure professional, relevant answers under examination conditions.
Flexible reinforcement
Live online learning supported by recordings and a self-paced route for suitable schedules.
CBE exam simulation
Practise timed 25-mark responses using spreadsheet-style workings, written explanations and mock-exam review.
ACCA IFRS Course Syllabus 2026/27: IFRS Standards, Consolidation and Exam Application
The preparation is mapped to ACCA’s applicable IFRS syllabus and examinable-document list. The current published study guide covers December 2026 to June 2027, so candidates should always review the latest ACCA IFRS Course syllabus and study guide before booking.
Current 2026 syllabus highlight: IFRS 18
IFRS 18 Presentation and Disclosure in Financial Statements is examinable in IFRS. Preparation covers its impact on financial-statement presentation and disclosure, including categories within profit or loss and their application in exam scenarios. Read ACCA’s IFRS 18 guidance.
1. Framework, presentation and disclosure
- IASB Conceptual Framework and the purpose of general-purpose financial reporting.
- IFRS 18 presentation and disclosure, including profit-or-loss categories and aggregation or disaggregation.
- IAS 8 basis of preparation, accounting policies, estimates, errors and going concern.
- Events after the reporting period, disclosure quality, ethics and professional judgement.
2. Assets, liabilities and measurement
- Inventories, property, plant and equipment, borrowing costs, intangibles and impairment.
- Provisions, contingent items, employee benefits, income taxes and deferred tax.
- Fair-value measurement, revaluation, recognition and measurement decisions.
- Applying technical requirements to reporting facts, calculations and written explanations.
3. Revenue, leases and financial instruments
- IFRS 15 Revenue from Contracts with Customers and scenario-led revenue recognition.
- IFRS 16 Leases, including relevant reporting and measurement implications.
- IFRS 9 Financial Instruments: classification, measurement, impairment, derecognition and related issues.
- Disclosure and presentation questions arising from complex commercial arrangements.
4. Group reporting and business combinations
- IFRS 3 Business Combinations, goodwill, non-controlling interests and fair-value adjustments.
- Subsidiaries, associates, joint arrangements, control and consolidation boundaries.
- Intra-group balances and transactions, group retained earnings and foreign operations.
- Consolidated financial statements, workings and explanation of reporting consequences.
5. Computer-based exam application
- Planning four compulsory 25-mark answers under three-hour-and-15-minute conditions.
- Calculations, spreadsheet-style workings and written IFRS explanations.
- Scenario application, technical conclusion and communication of professional judgement.
- Timed mock practice, answer review and exam-readiness planning.
Why IFRS Is More Than an IFRS Knowledge Test
The official assessment contains four compulsory 25-mark questions, so candidates need broad syllabus coverage and the ability to apply IFRS to facts, calculations and written explanations. It is not enough to recognise a definition or read a model answer after the event.
Apply standards to scenarios
Practise identifying the reporting issue, selecting relevant IFRS reasoning and explaining a defensible conclusion.
Build clear workings
Use organised calculations and spreadsheet-style workings that make your answer easy to follow.
Write under time pressure
Develop concise 25-mark responses through timed drills, structured explanations and answer feedback.
Review across the syllabus
Use mocks and weak-area analysis instead of revising only familiar standards or reading solutions passively.
How the CBE works
ACCA’s IFRS computer-based exam uses workplace-style spreadsheet and word-processing response options. EduDelphi preparation therefore combines IFRS teaching with calculation practice, timed mock responses, consolidation workings and feedback on written explanations. Explore ACCA’s IFRS CBE specimen guidance.
ACCA IFRS Course Exam Format, Dates and Pass Mark
The official IFRS assessment is separate from training. ACCA currently describes it as one computer-based exam with four compulsory 25-mark questions, a duration of three hours and 15 minutes and a 50% pass mark.
Next ACCA IFRS Course exam: December 2026. ACCA currently lists 10–11 December 2026 for selected markets. New applicants must register and upload supporting documents by 6 October 2026; registered candidates have until 27 October 2026 to enter through the Exam Planner. Check ACCA’s live date and entry guidance.
Plan from current official information. Exam dates, deadlines, locations, fees and technical delivery arrangements can change by market. Check ACCA’s current IFRS dates and fee guidance before registering.
Understand the ACCA IFRS Course Entry Route Before You Plan Your Exam
ACCA makes the official eligibility decision. EduDelphi can help you understand the available route and build a realistic preparation plan, but cannot approve an application on ACCA’s behalf.
| Typical route | Current ACCA position |
|---|---|
| Professional accountant or auditor | ACCA includes professionals working in practice or business, and members of an IFAC member body, among its published entry routes. |
| Relevant degree + experience | ACCA lists a relevant accounting degree that carries certain Applied Knowledge and Corporate and Business Law exemptions, plus two years’ relevant accounting experience. |
| CertIFR + experience | ACCA lists CertIFR plus two years’ relevant accounting experience as a route. |
| Relevant experience | ACCA lists three years’ relevant accounting experience as another entry route. |
| ACCA affiliate | ACCA affiliates are also included in ACCA’s published eligibility criteria. |
These are a practical summary, not an eligibility ruling. Read ACCA’s current IFRS eligibility guidance before you apply.
Build a IFRS preparation plan around a working finance schedule
EduDelphi’s preparation provides 80+ total structured learning hours, combining live sessions, recordings, practice, mock review and self-paced reinforcement around the selected route and exam target.
- Live online sessions for structured explanations and discussion.
- Recordings and short revision assets for busy reporting periods.
- Answer-writing feedback to make practice more useful than passive revision.
- Self-paced and one-to-one options that can be discussed where fixed live timings do not work.
- Corporate cohorts for teams working through a shared IFRS reporting agenda.
ACCA IFRS Course Official Fees and EduDelphi Training Options
Keep the official ACCA costs separate from tuition so you can compare the full route honestly. ACCA’s published global fee reference currently lists the amounts below; the initial registration fee does not apply to ACCA affiliates and members. Confirm your own live charges and eligibility directly with ACCA.
ACCA initial registration
Current reference where initial IFRS registration applies. ACCA affiliates and members currently do not pay this registration fee.
ACCA IFRS Course exam entry
Current published global reference per sitting. Confirm live charges and local arrangements directly with ACCA before payment.
EduDelphi preparation fee
Shared by route because live, self-paced, one-to-one and corporate support can differ.
Official figures are subject to ACCA updates, local arrangements and applicable charges. ACCA’s current global fees page lists the IFRS registration and exam amounts above; verify the live amount before payment.
Strengthen the IFRS judgement behind your next finance role
IFRS does not guarantee a specific job or salary. It can, however, help experienced finance professionals present stronger capability in IFRS reporting, consolidation, technical accounting, financial review and audit-facing work.
IFRS vs CertIFR: Which IFRS Qualification Fits?
Choose by your current accounting experience and the depth of IFRS responsibility you want to take on next.
| Decision factor | CertIFR | IFRS |
|---|---|---|
| Level | Foundation or introductory IFRS route | Professional ACCA Course |
| Entry route | More accessible foundation pathway | ACCA’s published IFRS eligibility criteria apply |
| Assessment | Separate CertIFR assessment | One three-hour-and-15-minute exam with four 25-mark questions |
| Best fit | Building IFRS foundations | Experienced accounting, reporting, audit and consolidation professionals |
| Outcome | ACCA Certificate in IFRS | ACCA IFRS Course |
Need a more detailed decision? Compare CertIFR and IFRS or explore the global CertIFR course.
Give a finance team a more consistent IFRS reporting framework
Private IFRS delivery helps when reporting, consolidation, controllership, audit or finance-transformation teams need a shared route into IFRS topics and individual exam preparation without stepping away from operational responsibilities.
- Private cohorts for global or regional finance teams.
- Live delivery and pacing shaped around reporting cycles and time zones.
- Case discussion linked to reporting, consolidation and control decisions.
- Practice, mock and study-planning support for individual exam targets.
Preparation led by finance and reporting educators
Shyam Sarrof
CPA (USA), CMA (USA), ACA, ACMA, CS, CFA, ACTM, MBA, B.Com (H)
Finance and IFRS faculty | 22+ years professional experience
Shyam helps professionals connect IFRS rules to reporting, control, interpretation and business decisions, then translate that understanding into clearer exam answers.
Avijit Goswami
CPA (USA), CMA (USA), FCS, FCMA, LLB, CFA, M.Com
Finance and reporting faculty
Avijit supports structured accounting and reporting learning, helping working professionals approach technical issues, revision and exam practice with a more disciplined process.
Use the right resource for your IFRS decision
Is IFRS worth it?
Explore the career and capability question before deciding whether the IFRS Course fits your current role.
CertIFR vs IFRS
Compare the foundation and Course routes before you invest in the wrong level of IFRS study.
Foundation IFRS route
Looking for a more introductory certification path? Review the global CertIFR preparation page.
Looking for IFRS Training in Your Country?
This page is for global online preparation. If you need country-specific scheduling, local delivery discussion or regional course guidance, choose the relevant course page below.
IFRS Course, Exam and Eligibility Questions
What is the ACCA IFRS Course qualification?
IFRS is ACCA’s IFRS Course. It is an IFRS-focused professional qualification awarded after passing the separate official ACCA examination.
Who is eligible for IFRS?
ACCA publishes several entry routes, including specified professional, degree-plus-experience, CertIFR-plus-experience, experience-only and ACCA affiliate routes. ACCA makes the official eligibility decision, so check its current criteria before applying.
Can I take IFRS without a degree?
Possibly. ACCA lists three years of relevant accounting experience among its published entry routes. Your own application must be assessed by ACCA against the current rules.
How long is the official IFRS exam?
ACCA currently states that the computer-based IFRS examination lasts three hours and 15 minutes and contains four questions worth 25 marks each.
What is the IFRS pass mark?
The current ACCA pass mark is 50%. This is the official examination threshold, not a guarantee that any preparation route will produce a pass.
When are IFRS exams held?
ACCA currently holds IFRS sittings twice a year, in June and December. Check ACCA’s live dates and entry deadlines before planning your study schedule.
How much does ACCA IFRS Course cost?
ACCA’s current global reference lists £89 initial registration where applicable and £160 for the IFRS exam per sitting. ACCA affiliates and members currently do not pay the initial registration fee. ACCA can change fees and local charges may apply, so verify your live total directly with ACCA.
How long does IFRS preparation take?
EduDelphi preparation is commonly planned across 80+ total structured learning hours. The calendar duration depends on your existing IFRS knowledge, chosen delivery route, available study time and target exam sitting.
Is this a live online or self-paced IFRS course?
Both routes can be discussed. Live online teaching is supported by recordings and an AI-powered LMS, while a self-paced or one-to-one route may suit candidates who cannot join a fixed cohort.
What is included in EduDelphi IFRS preparation?
Depending on the route, support can include live teaching, recordings, an AI-powered LMS, question-practice resources, mocks, answer-writing feedback, revision notes, mind maps, infographics, podcasts and study planning. Ask for the inclusions for your chosen route.
Is IFRS the same as CertIFR?
No. CertIFR is a foundation-level IFRS route, while IFRS is ACCA’s Course-level examination for professionals who meet ACCA’s entry criteria. Use the comparison guide if you need help choosing between them.
Can an employer arrange corporate IFRS training?
Yes. Private live cohorts, global time-zone planning and tailored reporting discussions can be arranged for finance teams, alongside individual exam-preparation planning.
What is the next IFRS exam date?
ACCA currently lists 10–11 December 2026 for the next IFRS session in selected markets. New applicants must register and upload supporting documents by 6 October 2026, while exam entry through the Exam Planner closes on 27 October 2026. Confirm your market’s live availability directly with ACCA.
What is the latest IFRS pass rate?
ACCA’s IFRS study-resources page currently reports a 42% pass rate for the June 2026 session. Historic pass rates vary by sitting and should not be treated as a prediction of an individual result.
Does IFRS make me ACCA qualified?
No. IFRS is a standalone ACCA Course focused on International Financial Reporting Standards. Passing it does not by itself grant ACCA membership or completion of the full ACCA Qualification.
Is IFRS 18 included in IFRS?
Yes. ACCA states that IFRS 18 Presentation and Disclosure in Financial Statements has been examinable in IFRS from December 2025 onwards. The course addresses its presentation and disclosure implications in the current syllabus context.
Is the £89 registration fee payable by ACCA members and affiliates?
No. ACCA currently states that its IFRS registration fee does not apply to ACCA affiliates and members. Other official charges, including exam entry, may still apply; confirm your own live charges directly with ACCA.
What does IFRS mean?
These search terms are commonly used for ACCA’s IFRS Course. ACCA’s official abbreviation is IFRS.
Get IFRS Fees, Syllabus and Global Batch Guidance
Share your professional background, preferred learning format and intended exam sitting. We will send the current syllabus, global live and flexible study options, EduDelphi fee guidance and a clear explanation of the separate ACCA route.
Live online, recordings, self-paced reinforcement, one-to-one and corporate options can be discussed based on your learning needs.
