Diploma in IFRS (DipIFR) study text, question bank and mock exam

A study text, question bank and mock exam in one PDF ebook for the ACCA Diploma in International Financial Reporting (DipIFR). It is written for exams in December 2026 and June 2027 and covers the documents examinable for those sittings, including IFRS 18, IFRS 19, the third edition of the IFRS for SMEs Accounting Standard and IFRS S1 and IFRS S2.

Who it is for

Accountants and finance professionals preparing for the DipIFR exam, whether studying on their own or alongside a tuition course, who want one book that teaches each Standard, shows how to apply it in the computer-based exam and gives them enough practice to sit the exam with confidence. It also works as a practical IFRS reference for preparers, auditors and finance teams moving from national GAAP.

What it covers

Every area of the syllabus: the IASB, the Conceptual Framework and professional ethics; revenue, property, plant and equipment, leases, impairment, intangible assets, inventories, financial instruments including hedge accounting, provisions, employee benefits, income taxes, foreign currency, agriculture, share-based payment, mineral resources and fair value; presentation under IFRS 18, earnings per share, events after the reporting period, IAS 8, related parties, operating segments, the IFRS for SMEs Accounting Standard, IFRS 19 and sustainability disclosures; and group financial statements, from the consolidated statement of financial position to associates, joint arrangements and the disposal of a subsidiary.

What is inside

• Study text: 38 chapters, each with learning outcomes mapped to the syllabus, an executive summary, the requirements of the Standard with paragraph references, real company examples, controller and CFO insights, judgement areas, exam traps, mini case studies and key takeaways.

• 139 Excel walkthroughs laid out cell by cell with their formulas, the way the computer-based exam lets you build an answer.

• End-of-chapter practice: 304 multiple choice questions and 78 longer questions, all with solutions and explanations.

• Question bank: 60 exam-standard 25-mark questions, 15 in the style of each of the four exam questions, with suggested solutions and marking guides.

• Mock exam: a full 100-mark, four-question exam with suggested solutions, marking guides and examiner's comments.

• Statements of profit or loss in the IFRS 18 format throughout, a list of abbreviations and an index.

The format

• PDF ebook, A4, 2,074 pages, downloaded after purchase.

• Clickable contents, and bookmarks for every part, chapter and section.

• Read on screen or print the pages you need.

An independent publication by Waleed Asad, published by Wide GAAP. It is not published, approved or endorsed by ACCA or the IFRS Foundation. The ebook is licensed for the purchaser's personal use.