IFRS – International Financial Reporting Standards Expert Diploma

Call +44 800 6890 266 (UK & Ireland); +965 2239 8889 (Kuwait);  +971 50 594 5141 (UAE)

Follow Us on Social Media


IFRS – International Financial Reporting Standards Expert Diploma

About this course

This program has the following structure/outline –

Qualification Name/Title International Financial Reporting Standards Expert Diploma
Qualification Acronym IFRS Expert Diploma
Body Overseeing the Award/Qualification International Accounting Standards Board (IASB) – with the ACCA sourcing the examination


Learning Outcomes are to –

·        Understand, explain and apply the IASB’s conceptual framework for financial reporting

·        Apply relevant financial reporting standards to key elements of financial reports

·        Identify and apply disclosure requirements for companies in financial reports and notes

·        Prepare group financial statements (excluding group cash-flow statements) including subsidiaries, associates and joint arrangements


Course details A.     International Sources of Authority

·        The international accounting standards board (IASB) and the regulatory framework

B.     Elements of financial statements

·        Revenue recognition (IAS 18)

·        Property, plant and equipment (IAS 16)

·        Impairment of assets (IAS 36)

·        Leases (IAS 17)

·        Intangible assets and goodwill (IAS 38)

·        Inventories (IAS 2)

·        Financial instruments (IAS 39, IAS 32, IFRS 9, IFRS 7)

·        Liabilities – provisions, contingent assets and liabilities (IAS 37)

·        Accounting for employment and post- employment benefits (IAS 19)

·        Taxation in financial statements (IAS 12)

·        The effects of changes in foreign currency exchange rates (IAS 21)

·        Agriculture (IAS 41)

·        Share-based payment (IFRS 2)

·       Exploration and evaluation expenditures (IFRS 6)

1st Segment
C.     Presentation and additional disclosures

·        Presentation of the financial statements (IAS 1)

·        Earnings per share (IAS 33)

·        Events after the reporting period (IAS 10)

·        Accounting policies, changes in accounting estimates and errors (IAS 8)

·        Fair value measurements (IFRS 13)

·        Related party disclosures (IAS 24)

·        Operating segments (IFRS 8)

·        Reporting requirements of small and medium-sized entities (SMEs)



D.     Preparation of consolidated financial statements, associates and joint ventures (IAS 27, IAS 28, IAS 31, IFRS 3, IFRS 10, IFRS 11)

·        Preparation of group consolidated financial statements

·        Business combinations – intra-group adjustments

·        Business combinations – fair value adjustments

·        Business combinations – associates and joint ventures



Other Information about the Qualification  

Useful Facts and Requirements for the Qualification

·        Candidates are expected to have three years’ relevant accounting experience or 2 years of accounting experience with an ACCA Certificate in International Financial Reporting

·        The examination is assessed by a single three-hour, 15 minutes written exam. Candidates need to achieve 50% or above to successfully pass the paper. The exam is held twice a year – in June and December at ACCA’s exam centres. The exam is split into 4 x 25 marks questions.


Qualification Levels Scheduling & Price Information
Qualification Level Run Dates The courses for each qualification segment or part (A -D) are offered within each semester.  The semesters start at the months of September, January, May and July each year.  Please contact the EMBT Admissions Office (admissions@embt-college.org) for specific start dates.


Course Duration Each IFRS course segment runs for approximately 4 – 6 weeks of the semester.




Qualification Delivery Approach

The Qualifications are delivered via instructor-led sessions, held in one of three modes – online, on-site or blended.  Emphasis is placed on the use of topical case studies and relevant simulations to impart practical knowledge and team-building expertise.  Sessions will involve a mix of instructor presentations and case study work, with supporting classroom discussions.


0 Ratings

5 Stars


4 Stars


3 Stars


2 Stars


1 Stars