International Financial Reporting Standards Diploma
| IFRS Diploma |

Part A: International Sources of Authority

• The conceptual framework
• Elements of Financial Statements

Part B: Elements of Financial Statement

• Revenue Recognition
• Accounting for tangible non-current assets
• Accounting for leases
• Intangible assets and goodwill
• Provisions, contingent liabilities, and contingent assets
• Employee benefits
• Financial instruments
• Accounting for taxation
• Foreign currency transactions
• Accounting for agriculture and mineral resources
• Share-based payment

Part C: Presentation and additional disclosures

• Presentation of published financial
• statements
• Reporting financial performance
• Earnings per share
• Miscellaneous standards: related party disclosures and segment reporting”
• Reporting for small and medium-sized entities

Part D: Preparation of external financial reports for combined entities and joint arrangements

• Constitution of a group
• The consolidated statement of financial position
• The consolidated statement of profit or loss and other comprehensive income
• Accounting for associates
• Accounting for joint arrangements

After finishing IFRS Diploma, Students will learn the following:

• Define the components of the global conceptual and professional framework of accounting.
• Apply related financial reporting standards to crucial financial report factors.
• Determine and provide any disclosure guidelines that relate to how financial reports and notes are presented by corporations.
• Create financial statements for single entities that adhere to the relevant International Financial Reporting Standards and other relevant pronouncements, and account for their fundamental functions.
• Create financial statements for the entire group, including subsidiaries, associates, and joint ventures (group cash flow statements are not included).

The industry standard, that all businesses in Egypt and worldwide are using to make their work more convenient, is the IFRS Diploma from (ACCA).

ACCA | Association of Chartered Certified Accountants

ACCA is the awarding body for the Diploma in International Financial Reporting (DipIFR). HPA’s program provides preparation for that qualification. Consult ACCA directly for current qualification requirements and learning-provider information.

Official ACCA DipIFR information. Ask HPA for current documentary evidence of any provider status relevant to your booking.

DipIFR and ACCA membership are different

DipIFR is an ACCA diploma focused on IFRS. It does not itself grant ACCA membership. The full ACCA qualification and membership have separate requirements. Use this program to develop financial-reporting knowledge and prepare for the DipIFR exam; professional opportunities depend on experience, role requirements and other factors.

Source: ACCA Egypt’s DipIFR overview.

• Financial Analysts, Financial Accountants and Finance Controllers
• Financial Accountants, Chief Accountants, and Management Accountants
• People recruited by Auditing & Accounting businesses
• Finance Managers

• ACCA’s current course-details page describes one computer-based exam lasting three hours and 15 minutes.
• The published pass mark is 50%, with four questions worth 25 marks each.
• ACCA lists June and December sessions. Check current dates, local arrangements and registration deadlines directly with ACCA.

Source: ACCA DipIFR course and exam details (reviewed 11 November 2026).

HPA course attendance does not replace ACCA’s documented eligibility and exam requirements.