A focused qualification. A supported study plan.
Prepare for the ACCA Diploma in International Financial Reporting
ACCA DipIFR is a specialist International Financial Reporting qualification for eligible accounting professionals. EduDelphi helps you prepare through expert teaching, written practice and individual tutor feedback. ACCA administers the examination and awards the diploma.
Prepare with experienced financial-reporting faculty, structured practice and individual feedback.
Who Is This Course For?
Accountants, auditors, reporting professionals and finance managers who want a focused IFRS diploma. It suits professionals working with multinational groups, regional headquarters, listed businesses and accounting or advisory firms, provided they meet ACCA’s entry requirements.
What Will You Learn to Do?
Identify the relevant standard, apply it to a case, prepare clear workings and explain the accounting treatment. Build confidence with group accounts, IFRS adjustments and written answers under exam conditions.
Am I Eligible for ACCA DipIFR?
DipIFR is intended for professional accountants and candidates with relevant accounting experience. You do not need CertIFR first if you qualify through another route.
| Your starting point | Entry route to check |
|---|---|
| Professional accountant or auditor working in practice or business | ACCA’s stated professional entry route. |
| Member of an IFAC member body | ACCA’s stated professional-membership entry route. |
| ACCA affiliate or member | Your ACCA status and existing registration arrangements. |
| Relevant degree + 2 years’ accounting experience | The degree must attract the specified ACCA Applied Knowledge and Corporate and Business Law exemptions. |
| ACCA CertIFR + 2 years’ accounting experience | The certificate and relevant experience together; CertIFR alone is not sufficient. |
| 3 years’ relevant accounting experience | The experience-based route, supported by the required evidence. |
You do not need CertIFR before DipIFR if you already satisfy another eligibility route.
Not sure which route fits? Start with a simple enquiry. Our team can help you review your likely route; we request qualification and experience documents privately afterwards. ACCA makes the final eligibility decision. See ACCA’s current DipIFR entry requirements.
Current syllabus: December 2026 & June 2027
What You Will Study for the DipIFR Exam
Learn the reporting principles, then apply them through adjustments, calculations and written explanations. Your study resources follow the syllabus for your intended sitting.
1. International Reporting Framework & Professional JudgementUnderstand why a treatment is appropriate—not just which rule to quote.
International standard-setting, the reporting framework, accounting policies and professional ethics. Practise identifying the reporting issue, selecting the relevant principle and explaining an appropriate response to pressure or bias in financial reporting.
Practice: short scenario explanations and ethical judgement questions.
2. Accounting for Transactions, Assets & LiabilitiesPrepare adjustments and explain their effect on the financial statements.
Revenue, leases, property and intangible assets, impairment, inventories, financial instruments, provisions, employee benefits, deferred tax, share-based payments, foreign-currency transactions and other examinable areas.
Work through recognition, measurement and accounting adjustments, with particular attention to the facts that change the treatment.
Practice: calculation workbooks, journal-based explanations and case questions.
3. Financial-Statement Presentation & DisclosuresConnect accounting decisions with how information is presented.
Financial-statement presentation, earnings per share, events after the reporting period, related parties, segment information and other required disclosures.
Current examination coverage includes IFRS 18, IFRS 19, the IFRS for SMEs Accounting Standard and sustainability disclosures under IFRS S1 and IFRS S2, at the depth specified by ACCA.
Practice: statement extracts, classification decisions and concise disclosure explanations.
4. Group Reporting & ConsolidationBuild clear, organised group-accounting workings.
Business combinations, subsidiaries, associates and joint arrangements within the examinable scope. Practise goodwill, non-controlling interests, group reserves, fair-value adjustments, intra-group transactions and consolidated financial statements.
Practice: structured consolidation workings and integrated group-reporting questions.
Exam Skills Throughout the CourseTurn technical knowledge into relevant answers under time pressure.
Read requirements carefully, select the relevant facts, plan your answer and show your calculations clearly. Practise computer-based answer presentation, time allocation, written reasoning and reviewing errors.
Some wider reporting topics are outside this exam’s scope. For example, cash-flow statement preparation and complex step-acquisition scenarios are not part of the current DipIFR syllabus.
The current guide states no syllabus changes for this cycle. Check the official syllabus and study guide and examinable documents. IFRS 18 examination coverage is separate from its financial-reporting effective date.
What Your EduDelphi DipIFR Course Includes
Clear teaching, extensive resources and feedback on your own answers—not simply a folder of videos.
Live Teaching & Recordings
60+ live faculty-led hours in the full classroom or online course. Ask questions during teaching and revisit explanations through recordings.
A Comprehensive LMS
Organised notes, standards summaries, mind maps, infographics, revision sheets, glossary, study planners and much more.
Written Assignments
12 reviewed assignments help you develop calculations, application and answer structure. Use tutor comments to correct and improve your work.
Multiple Reviewed Mocks
Three individually reviewed full mocks, with further practice available. Learn where your answers lose marks and what to work on next.
Faculty & AI Study Support
Live doubt-clearing, question discussions and individual feedback. The AI study assistant helps explain concepts and find useful learning resources.
Focused Revision & Continued Support
Work on weaker topics, repeat important workings and improve exam technique. Continued learning and revision support is available if you need another attempt.
Resources That Help You Write Better Answers
- Consolidation and calculation workbooks
- Explained questions and model workings
- Answer-planning and time-management guides
- Topic practice and revision checklists
- Mistake logs and progress review
- Recorded teaching and revision explanations
Supported self-paced learners also receive the LMS, recordings, reviewed assignments, mocks and faculty support. The 60+ live-hour figure describes the full live course, not recorded study.
Your Study Plan: Learn, Practise, Improve
A typical complete preparation plan runs around 12–16 weeks. We help you organise it around your starting knowledge, work commitments and intended examination sitting.
Learn
Build your understanding through faculty-led teaching, recordings, worked examples and clear topic resources. Connect each accounting treatment with the facts that make it appropriate.
Practise
Start with guided workings, then write complete answers and attempt timed questions. Use full mocks to practise managing all four questions within the examination time.
Improve
Review individual tutor comments, correct mistakes and attempt fresh questions. Your revision plan focuses on technical gaps, interpretation, calculations, presentation and timing.
Plan independent study alongside classes. Reading, written practice, corrections and full mock attempts are essential parts of preparation; the 60+ live hours are not the entire study commitment.
Learn with Experienced DipIFR Faculty
Financial-reporting expertise, clear explanations and practical feedback on your answers.
Shyam Sarrof
CPA (USA), CMA (USA), ACA, ACMA, CS, CFA, ACTM, MBA, B.Com (H)
22+ Years in Financial Reporting, Audit, Finance & Advisory
Shyam brings more than 22 years of experience across financial reporting, audit, controls and business advisory into ACCA DipIFR preparation. For professionals in Singapore, he connects IFRS requirements with reporting situations faced by multinational groups, regional headquarters, listed businesses, audit firms and finance teams operating across Asia-Pacific.
His sessions focus on understanding the judgement behind IFRS treatments across areas such as revenue, leases, financial instruments, impairment, provisions, deferred tax and group reporting. Shyam is particularly strong at helping candidates interpret case facts, identify the relevant standard and structure technically sound answers rather than relying on memorised rules.
Avijit Goswami
CPA (USA), CMA (USA), FCS, FCMA, LLB, CFA, M.Com
Senior DipIFR & Financial Reporting Faculty
Avijit brings a highly structured and exam-focused approach to ACCA DipIFR preparation, helping Singapore candidates turn a broad IFRS syllabus into a clear study, question-practice and revision plan.
His sessions work extensively with consolidations, IFRS adjustments, calculations, accounting treatments, disclosures and past-exam style scenarios. He focuses strongly on requirement interpretation, answer structure, workings, time management and mock analysis, helping candidates understand where marks are earned and why otherwise technically correct answers can still underperform.
Avijit is particularly effective during revision, using question-by-question analysis to identify gaps in technical knowledge, application, calculations or answer presentation.
Choose Your DipIFR Study Route in Singapore
Join the complete course, focus on revision or study through supported recordings. Choose the route that matches your preparation—not just your calendar.
| Study route | Best for | What to expect |
|---|---|---|
| Full Course | Candidates preparing across the syllabus | 60+ live hours, LMS, written assignments, reviewed mocks, revision and faculty support. |
| Revision & Mock Preparation | Previously taught candidates and resit learners | Focused question practice, answer review, mocks and targeted revision. |
| Supported Self-Paced | Professionals needing flexible study | Recorded teaching, comprehensive LMS, reviewed assignments, mocks and live faculty support. |
| Private or Corporate | Individuals or teams needing a tailored plan | Adapted delivery, shared study goals and focused faculty guidance. |
Singapore Classroom
Learn in person at our Raffles City Tower teaching venue, with further classroom arrangements across Singapore. Discuss difficult workings and answers directly with faculty.
Live Online
Join interactive teaching from anywhere in Singapore. Ask questions, share workings and revisit class explanations through recordings.
Private & Blended
Combine focused 1:1 teaching or private cohorts with organised LMS study. Corporate onsite and blended formats are also available.
Whether you work in the CBD, a regional headquarters or elsewhere in Singapore, you can choose classroom or online preparation without changing the qualification you are working towards.
DipIFR Exam Format & Application Steps
The examination tests calculations and written explanations. Prepare to apply the standards—not simply identify a correct option.
ACCA holds DipIFR examinations in June and December. Check the current exam format and qualification-specific dates before choosing your sitting.
What the DipIFR Exam Actually Asks You to Do
| Question | Typical focus | What to practise |
|---|---|---|
| Q1 · 25 marks | A consolidated financial statement, often with adjustments before consolidation. | Group workings, organisation and speed. |
| Q2 · 25 marks | Several accounting or disclosure issues, with an ethics/professional component of up to 5 marks. | Identify the issue, apply IFRS and explain the treatment. |
| Q3 · 25 marks | Usually one IFRS standard in depth, combining principles and application. | Technical explanation, calculations and use of the case facts. |
| Q4 · 25 marks | Usually independent reporting queries from a colleague; rarely mainly numerical. | Concise explanations and professional judgement. |
These are the typical question characteristics described in ACCA’s current study guide, not predictions of specific exam topics.
Why Written Practice Matters
DipIFR tests applied reporting skills, not just recognition of a correct option. ACCA’s June 2026 global DipIFR pass rate was 42%. This is an examination-wide figure, not an EduDelphi pass rate.
That is why our full course includes 12 reviewed assignments and three individually reviewed full mocks: practise calculations, consolidation and written IFRS application, then use feedback to improve.
Next DipIFR Sitting & Key Dates
Official dates checked 8 October 2026.
| December 2026 session | Published date |
|---|---|
| New registration and supporting documents | 6 October 2026 — deadline passed |
| Exam entry for registered DipIFR candidates | 27 October 2026 |
| Examination | 10–11 December 2026, subject to market and booking availability |
New applicant? Ask us about preparation for June 2027 and the next available registration route. ACCA has not yet published the specific June 2027 deadlines on its qualification-specific dates page; we do not present estimated dates as confirmed.
Check the latest official DipIFR dates and confirm your available options in myACCA.
- Check your entry routeReview your qualification, professional status and relevant experience.
- Apply and provide the required evidenceFollow ACCA’s registration process and document instructions.
- Receive ACCA approvalConfirm your registration status before assuming that you can enter a particular sitting.
- Enter the examinationUse myACCA to confirm available country, centre and session options, and pay the applicable official fee.
- Prepare around the confirmed sittingComplete timed practice, reviewed mocks and final revision. Your training venue is separate from your exam centre.
DipIFR Course Fees in Singapore
Request Your SGD Tuition Quote
Tell us whether you need the full course, revision, supported self-paced study or a private team programme. Your quotation explains the teaching, resources, reviewed practice and support included.
Instalment options are available. Classroom, live online and corporate quotations are provided in SGD.
EduDelphi tuition and official ACCA registration or examination fees are separate.
Official ACCA Reference Fees
| Item | Reference fee | When it applies |
|---|---|---|
| DipIFR initial registration | £89 | New registration; ACCA states a waiver for affiliates and members. |
| DipIFR examination | £160 | Per examination entry under the published reference schedule. |
Checked 8 October 2026. Official fees are in GBP, not EduDelphi SGD tuition. Confirm current charges and your registration treatment in myACCA. See ACCA’s Singapore fee schedule.
Your employer may sponsor your study. We can provide the syllabus, learning outcomes, quotation, invoice and enrolment documents for its approval process.
DipIFR for Singapore Reporting & Audit Professionals
Connect exam preparation with the reporting questions encountered by Singapore entities and regional finance teams.
| Your work | Relevant preparation |
|---|---|
| Group reporting and regional headquarters | Consolidation, intra-group adjustments and explaining accounting treatments. |
| Financial accounting and reporting | Revenue, leases, financial instruments, impairment, provisions and deferred tax. |
| Audit and advisory | Evaluating case facts, identifying reporting issues and supporting a conclusion. |
| Finance management and review | Understanding presentation, judgement and the effect of adjustments on reported results. |
Singapore has its own reporting frameworks, including SFRS(I) and FRS. The applicable framework depends on the entity. We use relevant local and APAC examples while keeping DipIFR preparation aligned with ACCA’s syllabus. See ACRA’s accounting-standards guidance.
DipIFR does not by itself confer ACCA membership, CA (Singapore) status or audit-signing rights. For career-fit guidance, read is DipIFR worth it for your role?
Corporate DipIFR Training in Singapore
Support eligible accounting and reporting teams working towards a shared examination goal.
Arrange private cohorts, corporate onsite delivery, classroom, live online or blended learning. We build a team study plan with relevant examples, written practice, tutor feedback and progress discussions.
- Preparation for the current ACCA DipIFR syllabus.
- Reviewed assignments and timed mock practice.
- Study resources, recordings and live doubt-clearing.
- Adapted delivery for local and regional finance teams.
For workplace implementation rather than an exam qualification, explore our corporate practical IFRS training. See wider corporate training in Singapore.
DipIFR, CertIFR or Practical IFRS Training?
Choose according to your goal: an exam qualification, a foundation certificate or practical reporting skills.
| Route | Choose this when… |
|---|---|
| ACCA DipIFR | You meet the entry requirements and want the specialist diploma, with applied calculations and written-exam preparation. |
| Practical IFRS & Singapore Financial Reporting | You want to apply standards at work through reporting exercises and feedback, without a qualification exam. |
| ACCA CertIFR | You want a more introductory IFRS certificate route. It is not a mandatory step before DipIFR. |
| IFRS 18 & FRS 118 Workshop | Your team needs focused preparation for presentation, disclosures and reporting transition. |
| Full ACCA Qualification | You want the broader professional-accountancy pathway rather than a standalone reporting diploma. |
Read our CertIFR vs DipIFR guide for a fuller comparison, or ask our team to help you choose.
See How Tutor Feedback Improves a Written Answer
A correct answer needs the right principle, an accurate calculation and a clear link to the facts. This short example shows the difference.
Sample Question: An Impairment Review
A fictional Singapore business has an asset with a carrying amount of S$500,000. Its value in use is S$460,000 and its fair value less costs of disposal is S$440,000. Calculate the impairment loss and briefly explain the treatment. Assume these estimates are appropriate and there is no revaluation complication.
A Weak Approach
“Use the lower valuation of S$440,000. The loss is S$60,000.”
Tutor comment: This uses the wrong basis for recoverable amount. It also needs an explanation of the principle, rather than a calculation alone.
A Stronger Approach
Recoverable amount is the higher of value in use and fair value less costs of disposal: S$460,000.
Impairment loss = S$500,000 − S$460,000 = S$40,000. Reduce the asset’s carrying amount to S$460,000 and recognise the loss in profit or loss under these assumptions.
Your Next Practice Step
Change the value in use to S$420,000 while keeping the other figures unchanged. Recalculate the recoverable amount and explain why the answer changes.
Check: recoverable amount is now S$440,000 and the impairment loss is S$60,000.
During your course, tutors review your own submitted work. Feedback helps you identify the mistake, correct your answer and practise the concept again. This sample illustrates our teaching approach; it is not an ACCA marking scheme.
The EduDelphi DipIFR Answer Method
Use a clear sequence to turn your knowledge into a relevant, well-supported answer.
- IssueIdentify the reporting problem the question is testing.
- RuleSelect the relevant IFRS principle.
- ApplyConnect that principle with the important case facts.
- CalculateShow organised workings where required.
- ConcludeState the accounting treatment and reporting effect.
A Clear Workings Plan for Consolidation
Structure → Net assets → Goodwill → NCI → Group adjustments → Statement
Start with the group structure, organise net-asset workings, calculate goodwill and non-controlling interests, process the group adjustments and prepare the required statement.
Tutors use the same approach when reviewing assignments and mocks. Feedback shows whether the difficulty is technical knowledge, application, calculations, presentation or timing—and what to practise next.
ACCA DipIFR Course Questions
Is DipIFR the same as the full ACCA Qualification?
No. DipIFR is a specialist Diploma in International Financial Reporting. It is not the complete ACCA Qualification and does not independently confer ACCA membership or Singapore public-accountant registration.
Do I need CertIFR before enrolling for DipIFR?
No, if you meet another official entry route. CertIFR plus two years of relevant accounting experience is one route—not the only one. Check the eligibility table above or request a review.
How long does DipIFR preparation take?
A typical full preparation plan runs around 12–16 weeks with 60+ live faculty-led hours. Independent reading, written practice and mock attempts are additional. Your starting knowledge, study time and intended sitting affect the pace.
Are my assignments and mock answers individually reviewed?
Yes. The full course includes 12 reviewed assignments and three individually reviewed full mocks, with further practice available. Tutors comment on your technical treatment, application, workings and answer presentation. You can correct mistakes and ask questions in live support.
Can I enrol for revision only or supported self-paced study?
Yes. Revision-only study focuses on question practice, mock review and weaker areas. Supported self-paced study includes recordings, the LMS, reviewed assignments, mocks and live faculty support. It is not simply access to videos.
Is IFRS 18 included in DipIFR preparation?
Yes, at the depth required by the current DipIFR syllabus. Exam preparation is different from implementing IFRS 18 or SFRS(I) 18 across a company’s reporting systems. Explore our IFRS 18 & FRS 118 workshop for focused workplace presentation and transition practice.
Can I take the DipIFR examination in Singapore?
Check the available Singapore centre and session options in myACCA for your intended sitting. Booking availability can change. Our Singapore classroom is a teaching venue; your exam appointment is arranged separately through ACCA.
Are official ACCA fees included in EduDelphi tuition?
No. EduDelphi tuition covers your selected preparation course and support. ACCA registration and examination fees are separate official costs. We explain the distinction when sharing your SGD quotation.
What happens if I miss a class or need another exam attempt?
Use the recordings to revisit missed teaching and bring questions to faculty support. Continued learning and revision support is available if you need another attempt. We help you review the weaker areas and plan your next preparation steps.
Is DipIFR difficult?
It requires applied calculations and written explanations, not just recall. Candidates often need to improve how they interpret requirements, show workings and manage time. Regular written practice and reviewed mocks make those weaknesses easier to identify and address.
Can my employer sponsor the course?
Yes. Individual sponsorship and private corporate cohorts are available. We can provide course information, quotations, invoices and enrolment documents for your employer’s approval process.
Explore more accounting courses in Singapore, or compare ACCA tuition and US CPA preparation if you want a broader qualification.
Request Your DipIFR Course Plan
Tell us your study goal and preferred format. We will share SGD tuition, included resources and a practical preparation plan. If you are unsure about eligibility, start with an enquiry—we can review supporting documents privately afterwards.
EduDelphi Singapore
250 N Bridge Rd, Raffles City TowerSingapore 179101
+65 3106 5553
[email protected]
View EduDelphi Singapore on Google
About EduDelphi · Contact our Singapore team
International WhatsApp support: +971 52 833 7694
