Preparation for the ACCA DipIFR exam

Miscellaneous / by admin / December 02, 2023

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Do you want to strengthen your position in the labor market? Are you aiming to earn more? Do you intend to not only keep your job, but get a promotion? Pass the prestigious international exam DipIFR (Diplom in International Financial Reporting).

The exam is conducted ACCA (Association of Chartered Certified Accountants) – International Association of Certified Accountants. The globally respected organization has 200,000 members and 486,000 students in 181 countries. The ACCA certificate is valued all over the world and is recognized by employers in any country.

The exam itself is quite difficult. It is accepted only twice a year - in summer and winter. Sometimes only every third person who takes the test passes it. According to statistics, on average, only every second student successfully completes tasks. The exam lasts three hours and consists of four practical tasks. You can score a maximum of 100 points; to pass successfully, it is enough to get more than 50. Why is it so difficult to pass DipIFR?

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To pass the exam, you must have a good knowledge of IFRS - international financial reporting standards. They are the basis for financial accounting of all foreign and international companies both abroad and in Russia; more and more Russian companies are implementing IFRS. Soon, without knowledge of international standards, accountants in our country will find it difficult to keep their jobs.

The difficulty of the exam lies precisely in the variety of situations in financial and economic life, which the examiner successfully uses to maintain the prestige of the certificate. Each task, except the main one of consolidation, is not standard and, as a rule, contains some kind of feature.

At the Specialist Center you can both study IFRS from scratch and prepare to take the DipIFR. The training course takes 48 academic hours. You can study either in one of our educational complexes in the center of Moscow or online from home, office or any other place convenient for you.

Taught by a professional practitioner with extensive work experience, PhD, holder of an ACCA diploma in international financial reporting, who has successfully passed DipIFR, as well as a holder of a certificate of professional accountant of the Ministry of Finance of the Russian Federation, full member of the Institute of Professional Accountants of Russia Galia Tulepbaeva.

During training, you will practice solving exam problems. Master algorithms for solving tasks that have been proven over several years, and learn how to manage time during the exam. You will master the strategy for gaining the maximum number of points. This course will help you pass the DipIFR certification exam and take your career to the next level. Graduates of the Specialist Center score 70-80 points during the exam.

Advantages of preparing for DipIFR in the “Specialist”:

positive statistics of successfully passing the exam;
taught by a practitioner who himself successfully passed DipIFR and prepared more than 1000 people for the exam;
not just practicing tasks, but learning how to perform them correctly;
providing step-by-step algorithms for solving consolidation problems that are key to successful certification;
comprehensive training – prepares practitioners with many years of experience in IFRS;
a schedule and training format that is convenient for you;
the opportunity to work through all complex issues with the teacher.

You will learn:

apply a technique that allows you to successfully pass the exam;
successfully solve all main types of exam problems;
focus on those points that can bring the maximum number of points in the exam.

Eremeeva Elena Nikolaevna

course

Teacher of courses on international financial reporting standards with extensive experience in the field. Elena Nikolaevna has been working in this field for about 20 years and knows many nuances and key points in working with IFRS.
Elena Nikolaevna is a graduate of the Institute of Economics and Management of Khakass State University, and is also a master of the Association of Chartered Certified Accountants (ACCA). Immediately after training, she began working at PwC, where she held the position of audit manager. Her responsibilities included everything from developing audit strategy and plan to managing the audit team. Prepared IFRS reporting for a group ranging from 5 to 150 companies. Currently working on IFRS in one of the SIBUR group companies.
Elena Nikolaevna combines practical work with teaching, working at ACCA Approved Learning Partner. Participates in specialized conferences on accounting and auditing. She is a member of ACCA, FCCA, and passed the DipIFR-Rus exam in 2007.
Elena Nikolaevna says to herself that she loves to share knowledge and practical experience. “I always try to explain through the prism of practical examples and tasks. I am ready to invest in every student who strives for their own results after completing the course and advanced training,” she notes.

Module 1. General information (2 ac. h.)

General information about the ACCA DipIFR exam (Russian). Examiner Report Analysis
Session 1. Principles of preparation and compilation of financial statements
Session 2. IFRS 13 Fair Value Measurement
Session 3 IAS 1 Presentation of financial statements

Module 2. Problem solving: IAS 8, IFRS 1, IFRS 15 (4 ac. h.)

Session 4. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
Session 5. IFRS 1 Adoption of International Financial Reporting Standards for the first time
Session 6. IFRS 15 Revenue

Module 3. Problem solving: IAS 2, IAS 16, IAS 20, IAS 23 (4 ac. h.)

Session 7. IAS 2 Inventories
Session 8. IAS 16 Property, plant and equipment
Session 9. IAS 20 Accounting for government grants and disclosure of government assistance
Session 10. IAS 23 Borrowing costs

Module 4. Problem solving: IFRS 16, IAS 38, IAS 40, IAS 41 (4 ac. h.)

Session 11. IFRS16 Leases
Session 12. IAS 38 Intangible assets
Session 13. IAS 40 Investment property
Session 14. IAS 41 Agriculture

Module 5. Problem solving: IAS 36, IFRS 6, IAS 37, IAS 19 (4 ac. h.)

Session 15. IAS 36 Impairment of assets
Session 16. IFRS 6 Development and evaluation of mineral resources
Session 17. IAS 37 Provisions, contingent assets and liabilities
Session 18. IAS 19 Employee benefits

Module 6. Problem solving: IFRS 2, IAS 12, IAS 32, IFRS 9, IFRS 7 (6 ac. h.)

Session 19. IFRS 2 Share-based payments
Session 20. IAS 12 Income Taxes
Session 21. Financial instruments IAS 32, IFRS 9, IFRS 7

Module 7. Problem solving: IAS 21; IAS 33 (2 ac. h.)

Session 27. IAS 21 Impact of changes in exchange rates
Session 28. IAS 33 Earnings per share

Module 8. Solving the problems of IFRS 8; IFRS 5; IAS 10 (4 ac. h.)

Session 29. IFRS 8 Operating segments
Session 30. IFRS 5 Non-current assets held for sale and discontinued operations
Session 31. IAS 10 Events after the reporting date

Module 9. Solving the problems of IAS 24; IAS 34; IFRS for SMEs (4 ac. h.)

Session 32. Results of independent work, error analysis
Session 33. IAS 34 Interim financial reporting
Session 34. IAS 24 Related Party Disclosures

Module 10. Consolidated financial statements: IFRS 10, IAS 27, IFRS 3 (8 ac. h.)

Session 22. Principles for preparing consolidated financial statements
Session 23 Consolidated statement of financial position, examples of consolidation
Session 24. Consolidated income statement, examples of consolidation

Module 11. Doing independent work (2 ac. h.)

Module 12. Examples of consolidation of associates and joint ventures: IAS 28; IFRS 11 (4 ac. h.)

Session 25. IAS 28 Accounting for investments in associates and joint ventures
Session 26. IFRS 11 Joint arrangement agreements

Module 13. Additional materials

DipIFR 2020-21 translated final (.pdf)

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