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Examinable documents
A definitive list of examinable documents for Diploma in International Financial Reporting is issued by ACCA once a year. The current list of examinable documents is available in the related documents section.
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.
The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined. The study guide can be found within the DIPIFR syllabus section.
*To illustrate, June 2010 and December 2010 will be based on examinable regulation issued by 30 September 2009.
The only exception to this general rule is Russia where a March examination session is offered in the Russian language, here the examinable documents will be based on regulation issued by 30 September two calendar years prior to the sitting. The rationale for this exception is to ensure candidates have material available to prepare themselves for the examination. Therefore to illustrate the exception to the general rule, March 2010 examination session will be based on examinable regulation issued by 30 September 2008. The June 2010 and December 2010 Russian language examinations coincide with the examination offered in the English language and hence will be based on the same regulation issued by 30 September 2009.