The CAIFRSP Certified Advanced IFRS Professional program is a specialized, advanced-level certification designed for accounting, finance, and reporting professionals who already possess a solid working knowledge of International Financial Reporting Standards (IFRS) and seek to achieve mastery in complex application, interpretation, and analysis under the latest global standards. This course builds on foundational IFRS understanding to deliver deep technical expertise, enabling participants to confidently prepare, review, and scrutinize consolidated and individual financial statements, navigate intricate transactions, and ensure full compliance in an international reporting environment.

The program covers critical and evolving IFRS requirements across key areas, including the Conceptual Framework, presentation and disclosure principles (IAS 1, IFRS 18), revenue recognition (IFRS 15), financial instruments (IFRS 9), leases (IFRS 16), consolidations and interests in other entities (IFRS 10, IFRS 11, IFRS 12), impairment (IAS 36), provisions and contingencies (IAS 37), property, plant and equipment (IAS 16), cash flow statements (IAS 7), borrowing costs (IAS 23), events after the reporting period (IAS 10), operating segments (IFRS 8), fair value measurement (IFRS 13), and accounting policies/changes/errors (IAS 8). Special emphasis is placed on recent and forthcoming changes, such as the structured presentation categories, management-derived performance measures (MPMs), and enhanced disclosures introduced in IFRS 18 (effective 2027 with early adoption permitted).

Participants engage in practical, scenario-based learning with real-world examples, case studies from global entities, and hands-on exercises (including spreadsheet-based financial analysis, ratio calculations, common-size statements, trend analysis, Z-score techniques, and regression/statistical methods for interpreting published IFRS reports). The curriculum equips professionals to address sophisticated challenges like hedge accounting, embedded derivatives, sale-and-leaseback transactions, joint arrangements, structured entities, fair value hierarchies, impairment indicators, and segment reporting from the Chief Operating Decision Maker's perspective.

• Apply the Conceptual Framework and the full suite of advanced IFRS standards with technical precision and professional judgement in complex, real-world scenarios 

• Prepare, present, and critically review consolidated and individual financial statements in full compliance with the latest IFRS requirements, including the structured presentation and disclosure principles introduced in IFRS 18 

• Correctly identify, measure, recognize, and disclose revenue under IFRS 15’s five-step model, financial instruments under IFRS 9 (including classification, impairment, hedge accounting, and embedded derivatives), leases under IFRS 16 (lessee and lessor accounting, sale-and-leaseback), and interests in other entities under IFRS 10, 11, and 12 

• Perform sophisticated impairment testing (IAS 36), fair value measurements (IFRS 13), provisions and contingencies assessments (IAS 37), and property, plant and equipment accounting (IAS 16), while handling subsequent measurement choices (cost vs. revaluation model) and events after the reporting period (IAS 10) 

• Produce and interpret cash flow statements (IAS 7) with accurate classification of operating, investing, and financing activities, and apply capitalization rules for borrowing costs (IAS 23) 

• Segment reporting under IFRS 8 from the Chief Operating Decision Maker’s perspective, and implement enhanced disclosure requirements for financial instruments (IFRS 7) and interests in other entities (IFRS 12) 

• Analyze and interpret published IFRS financial statements using advanced techniques — including ratio analysis, common-size statements, trend/rate-of-change analysis, Z-score models, working capital diagnostics, cash flow linkages, and statistical/regression methods — to evaluate financial health, performance, and risk 

• Advise management, audit committees, investors, and regulators on the implications of new and amended standards, convergence considerations, materiality judgements, and management-derived performance measures (MPMs) under IFRS 18 

• Confidently support group financial reporting, audit processes, regulatory filings, investor relations, and strategic decision-making in multinational environments where IFRS is the primary or mandatory framework

The CAIFRSP Certified Advanced IFRS Professional program is specifically designed for experienced accounting, finance, and reporting professionals who already have a solid working knowledge of IFRS and now seek to achieve expert-level technical mastery, complex application skills, and the ability to interpret and advise on the most challenging aspects of international financial reporting.

This certification is ideal for:

• Group financial reporting accountants and consolidation specialists

• Senior financial accountants / financial reporting managers in IFRS-adopting entities

• Finance managers / controllers responsible for preparing or reviewing IFRS-compliant financial statements

• Audit managers / senior auditors (external or internal) who audit or review IFRS-based financial reports

• Technical accounting advisors and IFRS specialists within large corporates or accounting firms

• Professionals working in multinational corporations, listed companies, or subsidiaries of IFRS parents

• Finance professionals in industries with complex transactions (e.g., real estate, leasing-heavy businesses, financial services, manufacturing with significant PPE, revenue contracts, or joint ventures)

• Consultants and advisors supporting clients on IFRS implementation, transition, or compliance projects

• Professionals preparing for or transitioning into roles such as Head of Group Reporting, Technical Accounting Director, IFRS Compliance Manager, Financial Controller (IFRS focus), or senior positions in audit / assurance

• Members of finance teams dealing with recent / forthcoming changes (e.g., IFRS 18 presentation requirements, enhanced disclosures, management performance measures)

• Anyone who regularly analyzes published IFRS financial statements for investment, credit, regulatory, or strategic purposes

• Accountants and finance professionals in jurisdictions fully converged with or transitioning to IFRS who want formal advanced credentials

GAFM - Global Academy of Finance and Management

The GAFM was founded in 1996 by the original founders of the Graduate Leadership Society. The Founders of our Standards Board are CEOs, Executives, Professors, and industry experts from around the globe. We desire to raise education standards and ethics in the business and management industries. The Standards Policy Board awards specialized board certifications, designations, and charters in the fields of: finance, accounting, management, and consulting fields to qualified professionals who have completed internationally recognized or accredited exams & education, government recognized degrees and documented management credentials and experience. Since 1996, the Academy has been promoting accredited graduate standards for certification in business, management, law, and finance. Since the inception with the founding of the Graduate Institute of Leadership in 1996, the Academy has been focused on quality assurance with accredited education, exams, assessment, education, ethics, and continuing education. Further, applicants must also have the necessary experience in practice, research or publications in their respective areas of expertise.