GAFM-CIFRS Exam Information and Outline
Certified in International Financial Reporting Standards (CIFRS)
Syllabus Update Checked on: November 9, 2026
GAFM-CIFRS Exam Syllabus & Study Guide
Before you start practicing with our exam simulator, it is essential to understand the
official GAFM-CIFRS exam objectives. This course outline serves as your roadmap.
The information below reflects the 2026 syllabus defined by
GAFM.
Below are complete topics detail with latest syllabus and course outline, that will help you good knowledge about exam objectives and topics that you have to prepare. These contents are covered in questions and answers pool of exam.
- Exam Format
- Online multiple-choice certification examination following the GAFM Accredited Certification Training Program (ACTP)
- IFRS Framework and Standard Setting
- IASB and Conceptual Framework
- Presentation of Financial Statements (IAS 1, IAS 7)
- Statement formats and cash flows
- Revenue (IFRS 15) and Leases (IFRS 16)
- Five-step model and lessee accounting
- Financial Instruments (IFRS 9)
- Classification, measurement and impairment
- Property, Plant and Equipment, Impairment and Intangibles
- IAS 16, IAS 36, IAS 38
- Consolidation and Group Accounting (IFRS 10, IFRS 3)
- Control and business combinations
- Provisions, Income Taxes and Disclosures
- IAS 37 and IAS 12