Query Resolution Sessions for Diploma IFRS Examination

April 15, 20240

Query Resolution Sessions:

As a part of our continuous efforts to support our students, we conduct two online ‘Query Resolution Sessions’ prior to every ACCA DipIFR examination attempt.

The objective of these sessions is to discuss and clear technical doubts with respect to the Diploma IFRS examination and assist every student to make their DipIFR learning experience easy and hassle-free.

Students benefit from the sessions as follows:

a. A platform is provided for students to actively discuss their technical doubts and clear their conceptual queries.

b. Comprehensive understanding of the syllabus and the exam pattern.

c. Assistance in better preparation for the examination

Interested students are required to register on the link provided over email. Prior registration is mandatory for attending the sessions. These sessions are part of the study/course package and hence, no extra charges are levied.

Topics for the respective query sessions as below:

Topics for Session 1:
IAS 1: Presentation of Financial Statements
IAS 16: Property, Plant and Equipment; and
IAS 23: Borrowing Costs
IAS 36: Impairment of Assets
IAS 37: Provisions, Contingent Liabilities and Contingent Assets
IAS 38: Intangible Assets
IAS 40: Investment Property
IFRS 5: Non-Current Assets Held for Sale and Discontinued Operations
IFRS 9: Financial Instruments
IFRS 13: Fair value measurement

Topics for Session 2:
IAS 12: Income Taxes
IAS 19: Employee Benefits
IAS 20: Accounting for Government Grants and Disclosure of Government Assistance
IAS 21: Effects of changes in forex rates
IAS 24: Related party disclosures
IAS 33: Earnings Per Share
IAS 41: Agriculture
IFRS 2: Share Based Payment
IRFS 8: Operating Segments
IFRS 10: Consolidated and separate financial statements and its disclosures
IFRS 15: Revenue from Contract with Customers
IFRS 16: Leases

The above listed standards are based on the examinable documents issued by ACCA, applicable for DipIFR examination attempts in June & December.

Students are required to send their queries in advance, at least a week before the session. Conceptual queries arising during the session are also addressed for the benefit of the students. If the query is related to any past examination question, then it must be raised under the below headings:

– Standard Reference No. (for e.g. IAS 1)

– Topic Name: (For e.g. Presentation of financial statements)

– Query – Explain your query to be discussed.

– If query relates to past exam question, then exam year / month and question number.

The Query Resolution Session helps all our students in solving their DipIFR related doubts and hence prior registration is a must. We hope to have an interactive session every time!


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