Course details | ACCA Global
ACCA - The global body for professional accountants

The Syllabus
Examinable documents
Past exam papers
Examiners' reports
Examiners' approach
Technical articles


The Diploma in International Financial Reporting (DipIFR) is assessed by a single three-hour written exam. You will need to achieve a 50 per cent mark or above to complete the paper. The exam is held twice a year - in June and December at ACCA's exam centres. Please see below for the exam dates:

  • 9 December 2014
  • 9 June 2015

There are two sections to the paper which requires a mix of calculations and written answers. The assessment marks are split as follows:

Section AOne 'groups' question40
Section BThree scenario questions60

(20 marks each)100

We have over 400 exam centres around the world. To find an exam centre near you please visit the exam centres database.

Special centres

It is possible to arrange exams at centres other than those listed in the exam centre database. These are called special centres. Requests for sitting exams at special centres should be sent in writing, together with your application form and supporting documentation by the following dates:

8 March for the June exams
8 September for the December exams

If you wish to sit your exams at a special centre then you should ensure that ACCA receives your application and supporting documentation by the above closing dates. Remember to allow time for postal delivery.

The Syllabus

Please refer to the study guide and examinable documents to find out details about the syllabus. They can be downloaded from the bottom of this page.

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Examinable documents

A list of examinable documents for the Diploma in International Financial Reporting (DipIFR) is issued by ACCA once a year. The current list of examinable documents is available below.

You will need to have knowledge of new examinable regulations issued by 30 September each year, as you will be examined on them the following calendar year*. You may still be examined on these documents even if the effective date is in the future.

The study guide details the depth and level at which you will be examined on these documents. Download the study guide from the Related documents section at the bottom of the page.

*For example, June 2011 and December 2011 will be based on examinable regulation issued by 30 September 2010.

Past exam papers

Questions and answers for recent Diploma in International Financial Reporting (DipIFR) exam sessions are listed below. As these papers were used in the past, they should only be used as a guide to exam content.

Examiners' reports

These reports contain constructive feedback on the performance of candidates in past Diploma in International Financial Reporting (DipIFR) exams. They provide general commentary on each session, as well as details on:

  • technical aspects that were being examined in the questions
  • whether candidates performed well or poorly
  • what parts of the questions caused difficulty
  • and, if possible, what caused problems eg lack of knowledge, poor examination technique etc.

Examiners' approach

This article details the examiners' approach to marking the exam. It provides helpful insight into how you should answer the questions and what will be asked in the papers.

Technical articles

Paper P2 of the ACCA Qualification covers International Financial Reporting Standards (IFRS), so most technical articles for P2 are relevant to the Diploma in International Financial Reporting (DipIFR).

Reading these articles will provide you with a broader understanding of the Diploma's syllabus areas and exam approach.

The only technical articles which are not relevant to DipIFR are those relating to the following:

  • syllabus updates for P2
  • complex groups
  • foreign subsidiaries
  • group reorganisations.

View these technical articles by clicking on the Technical articles link in the Related links list on the left-hand side of the page.

Related documents

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