Certified in International Financial Reporting Standards

C.IFRS : Certified in International Financial Reporting Standards

C.IFRS is administered by AAIFM (The American Association for Investment and Financial Management); one of the most renowned associations for Compliance, Financial management, risk management and investment in the United States. By earning C.IFRS candidates demonstrate that they have mastered the International Financial Reporting Standards body of knowledge, obtained the skills of financial reporting, and committed to AAIFM core values and code of ethics.  Earning your C.IFRS designation not only broadens your skill set, it demonstrates a standardized level of industry knowledge, making you a recognized leader in Financial Reporting Standards.

C.IFRS Certification Preparation

If you are studying in order to prepare for the C.IFRS exam; AAIFM provides candidates with training sessions for many of the exam questions. AAIFM also provide thorough training for the exam modules using its learning system through authorized training providers and prometric centers worldwide.

AAIFM C.IFRS Recertification

Once you have passed the C.IFRS exam and received your certification, you will need to stay up to date on developments in compliance and risk management practices. To prove you have maintained and updated your risk management knowledge and skills, AAIFM requires that you recertify every 4 years. (please refer to recertification for more info)


  • A passing score on the C.IFRS Examination.
  • Bachelor Degree in any field OR;
  • A minimum of two years experience in any related financial area (accounting, financial management, financial services, audit, investment…).
  • A Minimum of 25 hours of IFRS approved training.

Exam Format:

The C.IFRS (Certified in IFRS) examination is a 3-hour exam, Case Study with Multiple Essay questions. The exam is given in booklet form.

Exam Outline:

Preface to IFRS Standards

Conceptual Framework for Financial Reporting

IFRS 1 First-time Adoption of International Financial Reporting Standards

IFRS 2 Share-based Payment

IFRS 3 Business Combinations

IFRS 4 Insurance Contracts

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

IFRS 6 Exploration for and Evaluation of Mineral Resources

IFRS 7 Financial Instruments: Disclosures

IFRS 8 Operating Segments

IFRS 9 Financial Instruments

IFRS 10 Consolidated Financial Statements

IFRS 11 Joint Arrangements

IFRS 12 Disclosure of Interests in Other Entities

IFRS 13 Fair Value Measurement

IFRS 14 Regulatory Deferral Accounts

IFRS 15 Revenue from Contracts with Customers

IFRS 16 Leases

IFRS 17 Insurance Contracts

IAS 1 Presentation of Financial Statements

IAS 2 Inventories

IAS 7 Statement of Cash Flows

IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

IAS 10 Events after the Reporting Period

IAS 11 Construction Contracts

IAS 12 Income Taxes

IAS 16 Property, Plant and Equipment

IAS 17 Leases

IAS 18 Revenue

IAS 19 Employee Benefits

IAS 20 Accounting for Government Grants and Disclosure of Government Assistance

IAS 21 The Effects of Changes in Foreign Exchange Rates

IAS 23 Borrowing Costs

IAS 24 Related Party Disclosures

IAS 26 Accounting and Reporting by Retirement Benefit Plans

IAS 27 Separate Financial Statements

IAS 28 Investments in Associates and Joint Ventures

IAS 29 Financial Reporting in Hyperinflationary Economies

IAS 32 Financial Instruments: Presentation

IAS 33 Earnings per Share

IAS 34 Interim Financial Reporting

IAS 36 Impairment of Assets

IAS 37 Provisions, Contingent Liabilities and Contingent Assets

IAS 38 Intangible Assets

IAS 39 Financial Instruments: Recognition and Measurement

IAS 40 Investment Property

IAS 41 Agriculture


Please e-mail us at info@aaifm.orgfor any other inquiries. For international candidates; please contact our authorized representatives in your region.

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