Syllabus and structure
The DipIFR syllabus is made up of seven modules. Six of these cover vital theoretical knowledge, and the final module involves the application of these concepts to case studies:
1 Module 1Read more
- Course overview, exam, intro to the methodology of the tuition process
- IFRS system
- Principles of reporting preparation
- IFRS 1: Introduction to financial reporting
- IFRS 8: Accounting, estimates and errors
- IFRS 16: Fixed assets
2 Module 2Read more
- IFRS 18: Revenue
- IFRS 11: Construction
- IFRS 40: Investment property
- IFRS 36: Impairment of assets
- IFRS 5: Non-current assets held for sale and discontinued operation
3 Module 3Read more
- IFRS: Rent
- IFRS 32, 39, 7,9: Financial instruments
- IFRS 37: Provisions, contingent liabilities
- IFRS 38: Intangible assets
- IFRS 23: Interest on loans
4 Module 4Read more
- IFRS 12: Profits tax
- IFRS 3, 27: Reporting consolidation
5 Module 5Read more
- IFRS 28: Associated companies
- IFRS 31: Joint venture
6 Module 6Read more
- IFRS 33: Earnings per share
- IFRS 7: Cash flow report
- IFRS 19: Employee benefits
- IFRS 8: Operating segments
- IFRS 20: Subsidies
- IFRS 2: Payments in shares
7 Module 7Read more
- Solution of complex problems
- Solution of problems. Consolidation.
