IFRS Drill Try 3 free
ACCA Diploma in IFRS

Fewer than half of DipIFR candidates pass. Know your mark before exam day.

Write your answer in an exam-style workspace. Get it marked against a point-by-point guide in minutes, with the model answer after.

No card needed. Full marking on all three.
64original exercises
4exercise types
195 minfull mock paper
Technical issues · Sample 713 / 20
  • ✓Recognises the lease liability at the present value of payments"PV of 5 payments at 6% = 421,236"2 / 2
  • ✓Tests the cash-generating unit for impairment"recoverable amount is the higher of..."2 / 3
  • ✗Treats the disposal group as held for saleNo reference to IFRS 5 found in the answer.0 / 2
Illustration. Every mark points to a line you wrote.

The numbers behind the exam

Every sitting since December 2019 has a pass rate below 50%.

The last nine sittings ranged from 35% to 46%. Knowing the standards is the start. The exam marks how you apply them to a scenario, on the clock.

50%
45
41
43
35
44
41
44
46
42
Jun 22Dec 22Jun 23Dec 23Jun 24Dec 24Jun 25Dec 25Jun 26
Pass rate %, DipIFR. Source: ACCA published pass rates.

Why practising alone falls short

A past paper shows the answer, not your mark.

You read the solution and feel you would have got there. The examiner marks what you wrote, line by line.

Written parts resist self-marking.

Discussion and ethics marks depend on wording. On your own, you cannot tell a 2-mark answer from a 5-mark one.

The clock beats you.

195 minutes for 100 marks leaves under 2 minutes per mark. You only learn your pace by practising on the clock.

How it works

1

Pick an exercise

Choose one of four exercise types and a sample. Filter by standard, marks or past sitting.

2

Answer as in the exam

A spreadsheet with the exam's formulas and a word processor for written parts. Download your work as Word and Excel files.

3

Get every mark explained

Your answer gets marked twice against the guide and the scores averaged. Each mark quotes your answer. Then the model answer opens.

What's inside

Type 116

Consolidation

Type 216

Director email with ethics

Type 316

Technical issues

Type 416

Discussion and disclosure

Full mock paper

One exercise from each type, 100 marks, one 3 hour 15 minute clock. Titles stay hidden until you start.

Weak-standard finder

A heatmap shows which standards carried the most marks in each sitting. Plan revision where marks sit.

Progress tracking

Your marks build a record by exercise type, so you see where you gain and where you leak marks.

Past papers alone vs IFRS Drill

Past papers aloneIFRS Drill
Exam-style questions✓✓
A mark for your own answer✗✓
Feedback on written parts✗✓
Exam-style spreadsheet and word processor✗✓
Timed mock on one clockSelf-timed✓
Weak standards by sittingManual✓

Can you trust the marking?

12 of 12

Test scripts scored within one mark of the expected result.

We ran 12 test answers through the marker and compared each score with the result ACCA's published marking scheme gives. All 12 landed within one mark. Treat marks as study guidance, not an ACCA result.

About the author

KN
Khattar Nasr, DipIFR
Finance instructor and CFO with about 20 years in corporate finance. He teaches the DipIFR and wrote every exercise here, each with its own companies and figures.

85 on the DipIFR

Passed the ACCA Diploma in IFRS in the June 2025 sitting with a mark of 85. The pass mark is 50.

3.8 out of 4

Average student rating in two DipIFR course evaluations, February and June 2026. Both fall in the top band, "Excellent".

Exam guidance

Students single out the exam guidance and the practical examples in their written comments.

"He combines technical expertise with real-life examples, making complex ideas easy to understand and ensuring we grasp the concepts clearly."
"The instructor has strong knowledge of IFRS; he explains the concepts clearly and uses practical examples; he also provides helpful exam guidance."
DipIFR students, anonymous course evaluations, June 2026.

Price

Free

$0

Test the marking on your own answers first.

  • 3 exercises: Consolidation, Director email, Technical issues
  • Full marking and model answers
  • No card needed
Start free

Full membership

$99 one payment, 12 months

One payment for every exercise, mark and model answer.

  • All 64 exercises across the four types
  • Marking with every point explained
  • Full mock paper on the clock
  • Heatmap and progress tracking
  • 12 months of access from the day you join
Get full access

Questions

Are these real past exam questions?

No. Each exercise is original, with its own companies and figures. Some test topics that appeared in past sittings, and the exercise card names the sitting.

How accurate is the marking?

On 12 test scripts, every score landed within one mark of the result from ACCA's published marking scheme. Marking is automated and serves as study guidance, not an ACCA result.

Which exam format does it follow?

The computer-based exam: spreadsheet and word processor answers, with the same kind of tools and no more.

Do I need to pay to try it?

No. Create an account and you get three exercises with full marking and model answers. No card needed.

Can I get a refund?

Yes, under the terms in our refund policy.

Can I use it on my phone?

You can browse on a phone, but you answer on a laptop or desktop, as in the exam.

Find out where you lose marks before the examiner does.

Three exercises, fully marked, free.

Try 3 exercises free
Try 3 exercises free