Certification Master IFRS. Advance Your Career.

Certification

Certificate in International Financial Reporting (CertIFR)

Course description

Prepare for the globally recognized ACCA Certificate in International Financial Reporting (CertIFR) and develop practical expertise in IFRS. Learn how to apply international accounting standards with confidence and advance your career in global finance and financial reporting.

Duration13 Sessions / 39 Hours

Price$250

FormatHybrid

LevelIntermediate

What you will achieve

Apply IFRS standards in real-world financial reporting.
Prepare IFRS-compliant financial statements.
Build confidence for the ACCA CertIFR exam.
Enhance your international accounting expertise.

Content covered

The practical learning path.

12 modules

Unit 1

The IASB and IFRS Accounting Standards

Formation of the IASB
Structure of the IFRS Foundation
IFRS Accounting Standards in Issue

Unit 2

IFRS Accounting Standards - Global Convergence and Continued

Use of IFRS Accounting Standards Around the World
Growth of the IASB and the Move Towards Global Convergence
The IASB and Development of IFRS Accounting Standards

Unit 3

Revenue, Presentation and Profit

IAS 1: Presentation of Financial Statements
IFRS 15: Revenue from Contracts with Customers
IAS 8: Accounting Policies, Changes in Estimates and Errors

Unit 4

Non-Current Assets

IAS 16: Property, Plant and Equipment
IAS 40: Investment Property
IAS 23: Borrowing Costs
IFRS 5: Non-current Assets for Sale & Discontinued Operations

Unit 5

Intangibles, Impairments, Grants and Inventories

IAS 38: Intangible Assets
IAS 36: Impairment of Assets
IAS 20: Government Grants and Disclosure of Government Assistance
IAS 2: Inventories

Unit 6

Leases and Specialised Assets

IFRS 16: Leases
IAS 41: Agriculture
IFRS 6: Exploration for and Evaluation of Mineral Resources

Unit 7

Financial Instruments and Insurance Contracts

IAS 32: Classification of Financial Instruments
IFRS 9: Recognition, Measurement, and Impairment of Financial Instruments
IFRS 7: Disclosures about Financial Instruments
IFRS 13: Fair Value Measurement
IFRS 4 / IFRS 17: Insurance Contracts

Unit 8

Liabilities and Other Standards

IAS 37: Provisions, Contingent Liabilities and Contingent Assets
IAS 19: Employee Benefits
IAS 12: Income Taxes
IFRS 2: Share-based Payment

Unit 9

Group Accounting

IFRS 10: Consolidated Financial Statements
IAS 27: Separate Financial Statements
IFRS 3: Business Combinations

Unit 10

Investments, Foreign Currency and Hyperinflation

IAS 28: Investments in Associates and Joint Ventures
IFRS 11: Joint Arrangements
IFRS 12: Disclosure of Interests in Other Entities
IAS 21: The Effects of Changes in Foreign Exchange Rates
IAS 29: Financial Reporting in Hyperinflationary Economies

Unit 11

Disclosure and Presentation Standards

IAS 7: Statement of Cash Flows
IFRS 8: Operating Segments
IAS 24: Related Party Disclosures
IAS 33: Earnings per Share
IAS 34: Interim Financial Reporting
IAS 10: Events After the Reporting Period
IFRS 1: First-time Adoption of IFRS

Unit 12

Alternative Reporting Frameworks

IFRS for SMEs: A Simpler Path for Small Entities
US GAAP: The Other Global Language of Accounting
Comparing IFRS and Indian Accounting Standards (Ind-AS)

FAQ

Good to know before you apply.

Who is the CertIFR course for?

This course is ideal for accountants, auditors, finance professionals, consultants, business owners, and anyone seeking internationally recognized expertise in IFRS.

Do I need a bachelor’s degree or professional experience?

No formal degree or professional experience is required. However, a basic understanding of accounting is recommended.

What is the CertIFR exam format and passing mark?

The online exam consists of 25 multiple-choice questions. Candidates have 60 minutes to complete it and must achieve at least 50% to pass.

When and where can I take the exam?

The exam is available on demand throughout the year and can be taken remotely through ACCA’s online examination platform.

Will I receive study materials and exam preparation support?

Yes. Participants receive comprehensive study materials, HOCK learning resources, practice questions, mock exams, and exam-focused guidance aligned with the ACCA CertIFR syllabus.

Is the ACCA CertIFR certificate internationally recognized?

Yes. The ACCA Certificate in International Financial Reporting (CertIFR) is a globally recognized qualification that demonstrates knowledge of IFRS and is valued by employers worldwide.