# LearnFinance

> Independent ACCA DipIFR (Diploma in International Financial Reporting) practice: original exam-standard questions with mark-by-mark feedback, expert-reviewed by Neil Joseph, a Chartered Accountant who ranked 6th worldwide in DipIFR (2024). Not affiliated with or endorsed by ACCA.

## What we offer
- Free warm-up mock: a 25-mark consolidation question (statement of financial position; deferred consideration, a provision recognised on acquisition, unrealised profit on mark-up, full-goodwill impairment), with free beta feedback.
- Practice pack (₹2,999, June 2027 sitting): 8 exam-standard questions (2 full mocks), feedback on every attempt, and one resubmission per question.
- Tutor pilot (₹15,000): up to 25 students × 4 questions, next-business-day turnaround, and the tutor approves the final marks. White-label available.

## DipIFR facts (as at November 2026)
- Format: 3h15 computer-based exam, four compulsory 25-mark written questions, 50% pass mark. Sittings in June and December.
- Pass rates: 35–46% across the last ten sittings; 42% in June 2026.
- IFRS 18 has been examinable since December 2025. Management-defined performance measures are not examinable. Going concern now sits in IAS 8.
- Question 1 is typically a consolidation (subsidiary, often an associate) with adjustments needed before consolidating, and deferred tax on fair-value adjustments.

## How marking works
- An AI awards marks against a half-mark rubric and must quote the candidate's answer as evidence for every mark.
- Software totals the score and checks consistency across repeated runs. Ambiguous items go to a human reviewer.
- Feedback is indicative and not a prediction of exam results.

## Contact
- neil@learnfinance.net
- Website: https://learnfinance.net/