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Diploma in International Financial Reporting

Diploma in International Financial Reporting

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The ACCA's Diploma in International Financial Reporting aims to provide qualified accountants or graduates, possessing relevant country specific qualifications or work experience with an up to date and relevant conversion course, providing practical and detailed knowledge of the key International Financial Reporting Standards (IFRS© Accounting Standards) and how they are interpreted and applied.

Learning outcomes:
  1. Understand and explain the structure of the international professional and conceptual framework of financial reporting.
  2. Apply relevant International Financial Reporting Standards (IFRS Accounting Standards) to key elements of financial statements.
  3. Identify and apply disclosure requirements for entities relating to the presentation of financial statements and notes.
  4. Prepare group financial statements (excluding statements of cash flows for groups) including subsidiaries, associates and joint arrangements.
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