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  1. www.accaglobal.com › dipifr-study-resources › past-examinationsPast exams - ACCA Global

    The DipIFR exam has 4 x 25 marks questions. The successful candidate will be required to demonstrate knowledge of a range of IFRS standards and should practice questions to ensure they are able to articulate this knowledge while applying it to specific question scenarios.

  2. ALL FOUR questions are compulsory and MUST be attempted. Do NOT open this question paper until instructed by the supervisor. During reading and planning time only the question paper may

  3. Diploma in International Financial Reporting (Dip IFR) December 2022 Sample Answers 1 Consolidated statement of financial position of Alpha as at 30 September 20X2 $000

  4. Explain how IFRS 9 requires entities to select the appropriate measurement basis for a financial asset. You should include any options available to entities regarding classification in your explanation.

  5. ALL FOUR questions are compulsory and MUST be attempted. Do NOT open this question paper until instructed by the supervisor. This question paper must not be removed from the examination hall.

  6. All questions on IFRS 15 Revenue from contracts with customers which have appeared in ACCA DipIFR from June 2015 have been indexed here. The answers are based on the standards prevalent at the exam point in time.

  7. Try Question 4i from our FREE DipIFR December 2019 past paper.

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