APAA®Association of Professional
Accountants & Auditors
Financial and Managerial Accounting

Certified IFRS Specialist (IFRSs)

Designed to provide participants with a comprehensive and practical understanding of the International Financial Reporting Standards (IFRS) and their global applications.

Modules7 Key takeaways5 Exam3 hours · 70% pass Awarded byAPAA · UK
Certified IFRS Specialist badge
Certificate overview

About this certificate

Designed to provide participants with a comprehensive and practical understanding of the International Financial Reporting Standards (IFRS) and their global applications. The program covers the concepts, essentials, and principles of IFRS, their historical development, and their significance in shaping a standardized international reporting framework.

This certification enables participants to analyze, interpret, and apply IFRS effectively in practice, ensuring consistency, transparency, and comparability of financial reporting across different industries and jurisdictions.

What you will learn

  • Comprehensive knowledge of IFRS standards and their global applications.
  • Ability to prepare and interpret financial statements in compliance with IASB guidelines.
  • Understanding of the role of the IFRS Foundation and IASB in shaping financial reporting standards.
  • Practical insights into applying IFRS in day-to-day reporting to improve consistency and transparency.
  • Awareness of how quality financial reporting impacts business performance and investor confidence.

Curriculum

  1. 01Financial Reporting and Subsequent Events
  2. 02Recognition and Measurement of Non-Current Assets
  3. 03Consolidated and Separate Financial Statements
  4. 04Financial Instruments
  5. 05Specialized Segments
  6. 06Recognition and Measurement of Financial Statement Items
  7. 07Disclosure in the Financial Statements

Who it is for

  • Chief Accountants
  • Finance Directors & Finance Managers
  • Financial Controllers
  • Accountants and Auditors
  • Financial Analysts
  • Portfolio & Investment Managers
  • Corporate Finance Professionals
  • Compliance and Reporting Officers

Examination & CPD

Exam duration3 hours
Passing score70%
Format100 MCQs + case-based questions
DeliveryOnline or in person
Annual CPD20–30 hours

All candidates must sign the APAA Code of Ethics prior to certification. See the full certification requirements.