Скачать или смотреть DIPIFR Syllabus for Dec 2025 & June 2026 | Complete ACCA Diploma in IFRS Topics

Preparing for the ACCA Diploma in IFRS (DIPIFR) for Dec 2025 or June 2026?
Here’s your complete, updated syllabus breakdown — including all newly introduced standards and recent updates so you can prepare with confidence.

📚 What You’ll Learn in This Video:
✅ Full list of DIPIFR syllabus topics for Dec 25 & June 26 exams
✅ International regulatory framework for IFRS
✅ Updated Code of Ethics
✅ All standalone IFRS standards — revenue, PPE, impairment, leases, financial instruments & more
✅ New standards for Dec 25 & June 26: IFRS 18, Sustainability Disclosures, Subsidiary Reporting Requirements
✅ Changes to IAS 8 on accounting policies & estimates
✅ Group accounting & business combinations topics
✅ Presentation & disclosure requirements

📌 Key Syllabus Sections:
A. Regulatory & Ethical Framework

International sources of authority (IFRS regulators)

Code of Ethics for professional accountants

B. Standalone IFRS Standards

Revenue recognition (IFRS 15)

Property, Plant & Equipment (IAS 16)

Impairment of Assets (IAS 36)

Leases (IFRS 16)

Intangible Assets (IAS 38)

Inventories (IAS 2)

Financial Instruments (IFRS 9, IAS 32, IFRS 7)

Provisions (IAS 37)

Employee Benefits (IAS 19)

Income Taxes (IAS 12)

Foreign Currency (IAS 21)

Agriculture (IAS 41)

Share-Based Payment (IFRS 2)

Exploration & Evaluation (IFRS 6)

Fair Value Measurement (IFRS 13)

C. Presentation & Disclosures

NEW: IFRS 18 – replaces IAS 1 (presentation changes in P&L & SOFP)

Earnings Per Share (IAS 33)

Events After Reporting Period (IAS 10)

Accounting Policies, Changes in Estimates & Errors (IAS 8 updated)

Related Party Transactions (IAS 24)

Operating Segments (IFRS 8)

Accounting by SMEs (IFRS for SMEs)

NEW: Subsidiary Reporting Without Public Accountability

Sustainability Disclosures

D. Group Accounting & Business Combinations

Consolidated Financial Statements

Intra-group Adjustments

Fair Value Adjustments

Investment in Associates & Joint Ventures (IAS 28, IFRS 11)

Complete Disposal of Shares

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