ACCA Diploma in IFRS – For Exams in June / December 2026

Course Content

Introduction

DipIFR Orientation

36:24
Intro on Exam Simulation

02:30

Chapter 1 – The Regulatory framework, sustainability and ethics

Chapter 2 – The Conceptual Framework

Conceptual Framework and GAAP

07:51
The Conceptual Framework for Financial Reporting

02:55
Chapter 1: The objectives of general purpose financial reporting

02:40
Chapter 2: Qualitative characteristics of useful financial information

20:20
Chapter 3: Financial statements and the reporting entity

06:04
Chapter 4: The elements of financial statements

10:06
Chapter 5: Recognition and derecognition

04:37
Chapter 6: Measurement

09:30
Chapter 7: Presentation and Disclosure

05:33
Chapter 8: Concepts of capital and capital maintenance

03:52
Current IFRS and the revised Conceptual Framework

02:16
Applying the conceptual framework

05:01
Chapter 2 Quiz

06:52

Chapter 3 – Revenue

IFRS 15 Revenue from Contracts with Customers

18:55
Recognition and Measurement – Identify the contract with the Customer

10:26
Recognition and Measurement – Identify the separate performance obligations

05:58
Recognition and Measurement – Determining the transaction Price

12:10
Recognition and Measurement – Allocate the transaction price to the performance obligation

07:01
Recognition and Measurement – Recognize revenue when performance obligation is satisfied

12:33
Common Types of Transactions

37:16
Presentation and Disclosure + Performance Obligation over time

22:23

Chapter 4 – Accounting for tangible non-current assets

Chapter 5 – Impairment of assets

Chapter 6 – Accounting For Leases

Chapter 7 – Intangible Assets and goodwill

Chapter 8 – Provisions, contingent liabilities and contingent assets

Chapter 9 – Employee benefits

Chapter 10 – Financial Instruments

Chapter 11 – Accounting for taxation

Chapter 12 – Foreign Currency transactions

Chapter 13 – Other assets: Agriculture, mineral resources and inventories

Chapter 14 – Share-based payment

Chapter 15 – Presentation of published financial statemetns

Chapter 16 – Reporting Financial Performance

Chapter 17 – Earning Per Share

Chapter 18 – Related party disclosures

Chapter 19 – Reporting for small and medium-sized entities

Chapter 20 – Constitution of a group

Chapter 21 – The consolidated statement of financial position

IFRS 10: Summary of consolidation procedures

41:26
Non Controlling Interest

23:50
Dividend Paid By a Subsidiary

03:48
Goodwill arising on consolidation

01:13:25
Intra-group trading

27:15
Intra-group sales of non-current assets

14:50
Summary: Consolidated Statement of financial position

03:15
Acquisition of a subsidiary during its accounting period

17:14
Disposals of Subsidiaries

01:54
Fair value acquisition accounting

32:00

Chapter 22 – The consolidated statement of profit or loss and other comprehensive income

Chapter 23 – Accounting for Associates

Chapter 24 – Accounting for Joint Arrangements

Exam Practice Questions

FTC GlobalAsif Hanif

FTC Middle EastPrajeesh TP

FTC IndiaAmaan Kazi

Course Content

Introduction

DipIFR Orientation

Intro on Exam Simulation

Chapter 1 – The Regulatory framework, sustainability and ethics

The Need for IFRS Accounting Standards

The International Accounting Standard Board IASB

Development of IFRS Standards

Purpose and role of the ISSB and Sustainability Disclosure

Ethical and Professional Principles

Chapter 1 Example 1

Chapter 1 Example 2

Chapter 1 Quiz

Chapter 2 – The Conceptual Framework

Conceptual Framework and GAAP

The Conceptual Framework for Financial Reporting

Chapter 1: The objectives of general purpose financial reporting

Chapter 2: Qualitative characteristics of useful financial information

Chapter 3: Financial statements and the reporting entity

Chapter 4: The elements of financial statements

Chapter 5: Recognition and derecognition

Chapter 6: Measurement

Chapter 7: Presentation and Disclosure

Chapter 8: Concepts of capital and capital maintenance

Current IFRS and the revised Conceptual Framework

Applying the conceptual framework

Chapter 2 Quiz

Chapter 3 – Revenue

IFRS 15 Revenue from Contracts with Customers

Recognition and Measurement – Identify the contract with the Customer

Recognition and Measurement – Identify the separate performance obligations

Recognition and Measurement – Determining the transaction Price

Recognition and Measurement – Allocate the transaction price to the performance obligation

Recognition and Measurement – Recognize revenue when performance obligation is satisfied

Common Types of Transactions

Presentation and Disclosure + Performance Obligation over time

Chapter 4 – Accounting for tangible non-current assets

IAS 16 – Property Plant and Equipment Part 1

IAS 16 – Property Plant and Equipment Part 2

Depreciation Accounting

IAS 20 – Accounting for Govt Grants and Disclosure of Govt Assistance

IAS 40 – Investment Property

IAS 23 – Borrowing Cost

Chapter 5 – Impairment of assets

IAS 36 – Impairment of Assets

Cash-generating Units

Goodwill and the Impairment of Assets

Accounting Treatment of an impairment Loss

Impairment of assets – Quiz

Chapter 6 – Accounting For Leases

IFRS 16

Lease Accounting

Questions on Lease Accounting

Sale and Leaseback

Lessor Accounting

Chapter 7 – Intangible Assets and goodwill

IAS 38 Intangible Assets

Research and Development

Goodwill

Chapter 8 – Provisions, contingent liabilities and contingent assets

Provisions

Provisions for restructuring

Contingent Liabilities and Contingent Assets

Chapter 9 – Employee benefits

IAS 19 Employee Benefits

Short term employee benefits

Post employment Benefits

Defined contribution plans

Defined benefit plans: recognition and measurement

Defined benefit plans: other matters

Other Long-term benefits

Termination Benefits

Chapter 10 – Financial Instruments

Financial Instruments

Presentation of Financial Instruments

Recognition of Financial Instruments

Measurement of Financial Instruments

FTC Global
Asif Hanif

FTC Middle East
Prajeesh TP

FTC India
Amaan Kazi