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IFRSs learning and assessment programme: Interactive learning

The learning materials of the IFRSs learning and assessment programme (certificate) provide in-depth guidance to build on your existing knowledge of international standards.

The programme's 36 modules cover:

  • the context, development and use of international financial reporting standards around the world;
  • the Framework for the preparation and presentation of financial statements (the Framework);
  • the complete set of the standards and interpretations
    - IAS 1 to 41
    - IFRS 1 to 16
    - Standing Interpretation Committee Statements (SICS)
    - International Financial Reporting Interpretation Committee Statements (IFRICS); and
  • recognition, measurement, disclosure and presentation of financial information.

We recommend on average, 70 hours study required to complete the programme.

Self-study online learning

This option offers the flexibility to study around your other commitments, wherever you are located. You will receive a hard copy study manual, access to an online programme of study which includes practice tests to help you prepare for the final online assessment and regular technical updates to keep you right up to date. Your assessment results are available immediately and, on successful completion, you can download your certificate of achievement.

IFRS technical updates

IFRS technical updates will be added to the online learning environment throughout the year. These downloadable PDFs will bring your knowledge right up to date. You will not be tested on the content of these updates in your assessment.

Interactive online learning environment

The interactive online learning environment provides 12 months access to the online version of the learning manual. You can undertake the modules in any order and the programme will save your place each time you leave the programme.

Each module is supported by practice questions to help you prepare for the final online assessment and the programme also provides a glossary, so you can verify phrases, standards and abbreviations.

Online assessment

The online assessment is available within the online learning environment and can be taken when you are ready.

The assessment consists of 60 multiple-choice questions which are chosen at random from a question bank, so questions will not reappear if the assessment is taken again. You will have two hours to complete the assessment and your result will appear immediately once you have submitted your answers. When you pass the assessment, you can download and print your certificate of completion. If you do not pass the assessment on the first attempt, you can take the assessment as many times as required during your 12-month access period.

The study manual

Your study manual can be used as a reference guide while you study and once you have completed the programme. The manual will give you an overview of all international financial reporting standards and includes examples and illustrations to help you apply the standards in your work.

Classroom and distance learning

Tuition providers located worldwide offer classroom tuition and distance learning study options to support the IFRSs learning and assessment programme. Variants of the IFRSs learning and assessment programme are now available in Greek, Japanese, Portuguese and Spanish. Please contact the IFRSs learning and assessment programme tuition providers for further information.

Universities/higher education

The IFRSs learning and assessment programme can be integrated with higher education programmes or offered as a stand-alone certificated programme. The programme provides practical business advice for students who wish to enhance their level of IFRS understanding across business functions. Students studying finance, accountancy, business and those pursuing MBAs will benefit from the content covered in this programme. Find out more about how this programme can be integrated in to your programmes and how to become an ICAEW Partner in Learning.


Have you got a question about this programme? Visit our FAQs page, contact us by email or phone +44 (0)1908 248 250.