DipIFR (Rus)

DipIFR — Diploma in International Financial Reporting

DipIFR (Rus) is the Russian-language version of the ACCA DipIFR (Diploma in International Financial Reporting). It is a certification program for finance and accounting professionals who want to demonstrate their knowledge of IFRS and their ability to apply it in practice. The exam is administered by ACCA (UK), and the diploma is awarded by ACCA; HSE IPAA prepares candidates for the exam.

DipIFR builds on a national or international professional accounting qualification and is devoted entirely to IFRS. The program provides an understanding of the ideas and principles underlying the standards and the ability to apply them in real financial statements. In terms of cost, preparation time and depth of knowledge, it is one of the most practical ways to prove your IFRS expertise.

Benefits of the DipIFR diploma

• the diploma is recognized internationally;
• preparation and the exam are conducted in Russian;
• the qualification confirms your professional level and gives you an advantage in the job market and in career growth.

The DipIFR preparation course not only provides the knowledge and skills needed to pass the exam but also helps:

• accountants and economists master the theory and practice of converting financial statements to IFRS;
• auditors audit IFRS financial statements to a high standard.

What DipIFR holders can do

• understand the fundamentals of the international regulation of financial reporting;
• know the structure and principles of preparing financial statements;
• apply IFRS when preparing the primary financial statements;
• meet disclosure requirements in the statements and notes;
• prepare consolidated financial statements for a group, including subsidiaries and associates.

DipIFR and other programs

For professionals who need a qualification adapted to a Russian-speaking audience, we also offer preparation for the CAP/CIPA program. For those who see their role as an accountant, economist or CFO more broadly, we recommend the international DipIFR diploma or the Financial Manager program.

Course content

The course content fully reflects current International Financial Reporting Standards and the ACCA exam syllabus. A detailed class plan is provided in the DipIFR Curriculum section on this page.

Class format

146 academic hours of in-person classes.

Classes are run as training sessions: theory is immediately reinforced by solving problems. On average, about 30% of the time is spent on theory and 70% on practice. Preparation is also available remotely, but we recommend the in-person format.

Who can take the exam

Under ACCA criteria, a candidate may register for the DipIFR exam if they have:

• an accounting or auditing qualification;
• relevant education and at least two years of experience in accounting or auditing;
• at least three years of experience in accounting or auditing;
• ACCA Affiliate status;
• the ACCA Certificate in International Financial Reporting and at least two years of experience in accounting or auditing.

The DipIFR exam

The written exam lasts three hours and fifteen minutes and consists of two sections that include both computational and narrative/discussion questions.

• Section A: one compulsory question on consolidated financial statements and adjustments to individual company statements — 40 marks.
• Section B: three questions on various IFRSs, each worth 20 marks.

To pass the DipIFR (Rus) exam, you need to score at least 50 marks out of 100.

DipIFR will benefit anyone building a career as an accountant, CFO or analyst, both in Russia and abroad. Upcoming groups are listed in the schedule; for questions about training, see the Contacts section.