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Monday, June 24, 2013

IFRS

About ACCA

ACCA (the Association of Chartered Certified Accountants) is the global body for professional accountants who aim to offer business-relevant, first-choice qualifications to people of application, ability and ambition around the world who seek a rewarding career in accountancy, finance and management. ACCA support 140,000 members and 404,000 students throughout their careers, providing services through a network of 83 offices and centres. ACCA’s global infrastructure means that exams and support are delivered- and reputation and influence developed-at a local level, directly benefiting stakeholders wherever they based, or plan to move to, in pursuit of new career opportunities.
Cert IFR-ACCA 
The Certificate in International Financial Reporting (CertIFR) is an ideal qualification to help you develop an understanding of IFRS or gain formal recognition for your existing IFRS skills and knowledge. Cost effective and flexible, CertIFR provides a comprehensive introduction to the principles of IFRS and is delivered entirely online.
Eligibility
The target audience is professional accountants and auditors, qualified in accordance with their national accounting standards. However, it is possible for those with experience, but no formal qualifications in accounting and auditing to register for this Certificate.
Assessment
  • Online assessment (One-hour multiple-choice questions assessment)
  • Marking is also administered and conducted electronically. The score for the assessment will be available on screen for the candidate immediately after taking the assessment.
  • Pass mark: 50%
  • Those who fail are allowed two attempts to re-sit this assessment.
  • All attempts at the assessment must be conducted within three months of access to the online course.
  • If a candidate still fails after three attempts at the assessment, they will have to pay a further registration fee and will be offered another three attempts to pass the assessment.
  • As long as you have access to a computer then you can sit the assessment anywhere.
Exam format:
25 multiple choice questions.
Fees
The course materials and assessment for the Certificate are available together for £200.
Only assessment at a cost of £110 each.

DipIFR-ACCA

The Diploma in International Financial Reporting (DipIFR) is designed to develop your knowledge of IFRS – providing an understanding of the concepts and principles which underpin them, and their application in the international marketplace.

Eligibility

Professional accountants and auditors, working in practice and industry, who are qualified in accordance with national accounting standards, are eligible to take the qualification. Official documentation is required.

Practitioners who may not yet be qualified, but who can verify the following, are also eligible:
  • A relevant degree plus two years’ work experience
  • Three years’ work experience
  • ACCA affiliate status 
  • ACCA Certificate in International Financial Reporting plus two years’ work experience
Assessment
  • A single three-hour closed book written exam.
  • Pass mark: 50%
  • Held twice a year on June and December at ACCA's exam centres.
Exam format:
The exam is a three hour paper in two sections. It contains a mix of computational and discursive elements. Some questions adopt a scenario/case study approach. Section A includes a mainly computational question and Section B contains a mix of computational and discursive questions.

No of marks
Section A: One group accounting question
40
Section B: Three compulsory questions (20 marks each)
60

100
All questions are compulsory to ensure each candidate is examined on all the main syllabus areas. The paper will be:
  • One compulsory 40 mark question covering group accounting and individual company adjustments, and
  • Three compulsory 20 mark questions covering a variety of accounting standards.
Fees
The initial registration fee includes one exam attempt. A fee is payable per re-sit.
The following fees are now applicable (and are subject to change without written notice).

Registration fee (including one exam attempt)
 
£160

Re-sit fee
 
£160 (if applicable)
Exam centres operated by ACCA in India
Bangalore              Chennai                    Cochin                       Hyderabad            
Kolkata                  Mumbai                     New Delhi                  Pune

How to register
You can apply to register for the Diploma in International Financial Reporting (DipIFR) at any time, however in order to sit exams at a specific session, ACCA needs to receive your registration form and all your supporting documentation by the following closing dates:

For the June exams
Register by 15 April

For the December exams
Register by 15 October
The same dates apply for requests to change exam sessions and centres.

Register online 
The quickest way to register as a DipIFR student is to go online, however your supporting documentation is still required to finalise your application. In order to sit exams at a specific session these will need to be received by ACCA by the closing dates above.
 
Register by post
You can also apply by completing the application form in the related documents section, and sending it to ACCA along with your supporting documentation. In order to sit exams at a specific session these will need to bereceived by ACCA by the closing dates above.

Registration Details: Click here 
For more details on ACCA DipIFR, visit www.accaglobal.com



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