IFRS ACCA (UK) - Diploma in International Financial Reporting Standards
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The IFRS-ACCA develops the knowledge, understanding and concepts and the application of the International Financial Reporting Standards in the global market.
The qualified finance, accounts and audit professionals, who are in practice are eligible for this qualification. The professionals who are not qualified yet can also take this exam but they need to verify certain conditions, which are:
• Relevant degree plus two years of work experience
• Three years of work experience
• ACCA affiliates
• ACCA Certificate in IFRS plus two years work experience
A Rarely found Talent Full of thirst of knowledge and Excellence
Salim Azzam
I am a proud student of Berkeley & I took IFRS under the guidance of Berkeley - ultimate learning and leadership.
IFRS ACCA
Umair Zahid
IFRS ACCA
Qasim Riaz
IFRS ACCA
Usman Mubashar
IFRS ACCA
Ahmad Khawar
IFRS ACCA
| THE MAJOR AREAS OF EXAM | SYLLABUS CONTENT | |
| A) International sources of authority | The International Accounting Standards Board (IASB) and the regulatory framework | |
| B) Elements of financial statements |
1) Revenue recognition 2) Property, plant and equipment 3) Impairment of assets 4) Leases 5) Intangible assets and goodwill 6) Inventories 7) Financial instruments 8) Provisions, contingent assets and liabilities 9) Employment and post-employment benefits 10) Tax in financial statements 11) The effects of changes in foreign currency exchange rates 12) Agriculture 13) Share-based payment 14) Exploration and evaluation expenditures 15) Fair value measurement |
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| C) Presentation of financial statements and additional disclosures |
1) Presentation of the statement of financial position and the statement of profit or loss and other comprehensive income 2) Earnings per share 3) Events after the reporting period 4) Accounting policies, changes in accounting estimates and errors 5) Related party disclosures 6) Operating segments 7) Reporting requirements of small and medium- sized entities (SMEs) |
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| D) Preparation of external financial reports for combined entities, associates and joint arrangements |
1) Preparation of group consolidated external reports 2) Business combinations – intra-group adjustments 3) Business combinations – fair value adjustments 4) Business combinations – associates and joint arrangements 5) Complete disposal of shares in subsidiaries |
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• Exam Duration: 3 hours
• EXAMINATION STRUCTURE:
1 consolidation question 40 marks
3 scenario questions 60 marks
The exam for Diploma in IFRS is held in June and December every year. For updated information please visit www.accaglobal.com
For updated information please visit www.accaglobal.com
ACCA operates over 400 examination centres in more than 170 countries at each examination session. Please note that the availability of examination centres is subject to change. Special exam centres can be arranged for students with additional requirements, where appropriate. For more information kindly contact: http://www.accaglobal.com
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Berkeley Middle East ensures 96% pass rate through following indicators:
• Learning session by using Flashcards focusing on accurate knowledge development required to comprehend the IFRS-ACCA curriculum.
• Exam practice sessions enable candidates to develop skills required to encounter real exams.
• Individual home assignments are exclusive past papers most likely to re-appear in exams.
• Class discussions & participation enables students to comprehend the theoretical concepts with practical examples.
• Berkeley internal testing systems are comprehensive to prepare candidates for real exams.
• Full compliance with IFRS-ACCA standards and guidelines for preparation and study requirements and methodology.
• Thousands of satisfied students from all over the world. (Watch our Student Testimonial)
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