To find out details about the syllabus please refer to the study guide and examinable documents (in the Related Documents section below). The study guide is designed to help with planning study and to provide detailed information on what could be assessed in any examination session. It offers detailed guidance on the depth and level at which the examinable documents will be examined.
A definitive list of examinable documents for Diploma in International Financial Reporting is issued by ACCA once a year.
Knowledge of new examinable regulations issued by 30 September will be required in examination sessions being held in the following calendar year*. Documents may be examinable even if the effective date is in the future.
*To illustrate, June 2012 and December 2012 exams will be based on examinable regulation issued by 30 September 2011.