Program Overview

Diploma International Financial Reporting Standards

The Diploma International Financial Reporting Standards (Diploma IFRS) is a program designed for finance professionals with limited knowledge of International Financial Reporting Standards (IFRS). The program aims to develop IFRS knowledge that is applicable in their work.

Program Overview

• The program is organized to provide a comprehensive understanding of the concepts and principles underlying IFRS and their application in the international financial world.
• It is also beneficial for individuals seeking an update on IFRS.

Program Structure

• The program consists of six sessions, each focusing on specific themes related to IFRS.
• The sessions cover topics such as:
  • Revenue Recognition (IFRS 15)
  • Employee Benefits (IAS 19)
  • Share Based Payments (IFRS 2)
  • Noncurrent Assets (IAS 16, 38)
  • Impairment of Assets (IAS 36)
  • Provisions (IAS 37)
  • Leases (IFRS 16)
  • Income Taxes (IAS 12)
  • Intro corporate groups
  • Business Combinations (IFRS 3)
  • Consolidated Financial Statements (IFRS 10)
  • Associates (IAS 28)
  • Joint Arrangements (IFRS 11)
  • Non-current Assets Held for Sale and Discontinued Operations (IFRS 5)
  • Financial Instruments – classification, measurement, impairment & hedge accounting (IFRS 9)
  • Financial Instruments – presentation (IAS 32)
  • Changes in Foreign Exchange Rates (IAS 21)

ACCA Examen Diploma IFR

• Participants of the Diploma IFRS program can test their IFRS knowledge and skills by taking a three-hour written exam organized by the Association of Chartered Accountants (ACCA) in England.
• The exam is accredited by the IASB to award the Diploma IFR.

Study Materials

• To prepare for the exam, participants must purchase specific study materials from BPP Learning Media, including the Study Text and Practice & Revision Kit.

Coordination

• The program is coordinated by Drs. Coen Arnold RA, who is a lecturer in Financial & Sustainability Reporting at the Executive Master Finance & Control (EMFC) and manager of the executive CFO-programma of the VU.

Sessions

Sessie 1

• Date: Donderdagmiddag 25 september 2025
• Themes:
  • Introductie
  • Revenue Recognition (IFRS 15)
  • Employee Benefits (IAS 19)
  • Share Based Payments (IFRS 2)

Sessie 2

• Date: Donderdagmiddag 2 oktober 2025
• Themes:
  • Noncurrent Assets (IAS 16, 38)
  • Impairment of Assets (IAS 36)
  • Provisions (IAS 37)

Sessie 3

• Date: Donderdagmiddag 9 oktober 2025
• Themes:
  • Leases (IFRS 16)
  • Income Taxes (IAS 12)
  • Intro corporate groups

Sessie 4

• Date: Donderdagmiddag 6 november 2025
• Themes:
  • Business Combinations (IFRS 3)
  • Consolidated Financial Statements (IFRS 10)
  • Associates (IAS 28)
  • Joint Arrangements (IFRS 11)
  • Non-current Assets Held for Sale and Discontinued Operations (IFRS 5)

Sessie 5 en 6

• Date: Donderdagmiddag 13 en 20 november 2025
• Themes for Sessie 5:
  • Financial Instruments – classification, measurement, impairment & hedge accounting (IFRS 9)
  • Financial Instruments – presentation (IAS 32)
  • Changes in Foreign Exchange Rates (IAS 21)
• Themes for Sessie 6:
  • To be determined, including exam training based on IFR Diploma ACCA exams & Q&A

About the Coordinator

• Drs. Coen Arnold RA has studied Business Economics and Accountancy at the VU and is a lecturer in Financial & Sustainability Reporting.
• He is also affiliated with the technical office of KPMG Accountants NV and is a member of the editorial board of Het Jaar Verslagen van het Maandblad voor Accountancy en Bedrijfsadministratie.