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Association of Chartered Certified Accountants · Diplomas

ACCA DipIFR Diploma in International Financial Reporting: mock exams and practice questions

16 original exam-style questions for ACCA DipIFR Diploma in International Financial Reporting, with full timed mock exams in the real format and an explanation for every answer. Free for everyone until 31 January 2027.

ACCA DipIFR exam format

3 hours 15 minutes, computer-based, in June and December sessions. Four compulsory 25-mark questions with spreadsheet and word-processing response areas; IFRS 18 is examinable. The pass mark is 50%.

SectionFormatMarks
Question 1Prepare a consolidated financial statement, including adjustments to the parent's draft figures25
Question 2Explain and show the accounting for two or three issues (20 marks) and an ethics part (5 marks)25
Question 3One or two IFRS Accounting Standards in depth: principles and application25
Question 4Reply to a colleague's queries on three separate reporting issues25
Total100

Syllabus areas covered

Practise ACCA DipIFR the way you'll sit it

Timed mocks, a question navigator and flags, then your score by syllabus area so you know what to revise next.

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