ACCA – Financial Reporting (FR)
- Λογιστικά/ Έλεγχος/ Φορολογικά
31 Ιαν 2025 11:07 31 Ιαν 2025 11:07
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This subject helps you develop knowledge and skills in understanding and applying IFRS Standards and the theoretical framework in the preparation of financial statements of entities, including groups and how to analyse and interpret those financial statements.
The financial reporting syllabus assumes knowledge acquired in Financial Accounting (FA) and develops and applies this further and in greater depth. The syllabus begins with the conceptual framework for financial reporting with reference to the qualitative characteristics of useful information and the fundamental bases of accounting introduced in the Financial Accounting (FA) syllabus within the Knowledge module. It then moves into a detailed examination of the regulatory framework of accounting and how this informs the standard setting process.
The main areas of the syllabus cover the reporting of financial information for single companies and for groups in accordance with generally accepted accounting principles and relevant IFRS Standards.
The syllabus also covers the analysis and interpretation of information from financial reports. Finally, the syllabus contains outcomes relating to the demonstration of appropriate digital and employability skills in preparing for and taking the FR examination. This includes being able to interact with different question item types, manage information presented in digital format and being able to use the relevant functionality and technology to prepare and present response options in a professional manner.
Who is this course for?
- The ACCA qualification is ideal for people who want a career in finance and business.
Requirements
The Financial Reporting (FR) exam is part of the Applied Knowledge Level of the ACCA qualification. If you are graduated with a degree accredited by ACCA you are exempt from this subject.
Syllabus structure
- The conceptual and regulatory framework for financial reporting
- Accounting for transactions in financial statements
- Analysing and interpreting the financial statements of single entities and groups
- Preparation of financial statements
- Employability and technology skills
On successful completion of this subject, you should be able to:
- Discuss and apply a conceptual and regulatory framework for financial reporting
- Account for transactions in accordance with International IFRS Standards
- Analyse and interpret financial statements.
- Prepare and present financial statements for single entities and business combinations in accordance with International IFRS Standards
- Demonstrate employability and technology skills
Assessment
- Format: paper based
- Availability: March, June, September, and December
- Pass: A score of 50%
- Length: 3 hours
Questions: The exam consists of three sections. Section A of the computer-based exam comprises 15 objective test questions of 2 marks each plus additional content as per below. Section B of the computer-based exam comprises three questions each containing five objective test questions plus additional content as per below. Section C of the exam comprises two 20 mark constructed response questions. The 20-mark questions will examine the interpretation and preparation of financial statements for either a single entity or a group. The section A questions and the other questions in section B can cover any areas of the syllabus.
Please Note: Official Exam is not provided; it should be purchased separately.
Registration and Access
Once you complete an online purchase you will receive confirmation of account activation. Please allow 48 hours to get access to all the modules and for your eLearning account to be set up.
If you wish to receive an invoice instead of paying online, please contact us at info@myseminars.com.cy Access to the course is valid for 365 days.
Certification
Upon the successful completion of the subject Financial Reporting (FR), you can advance to the next subject of the ACCA Applied Skills Level or If you have already completed other subjects, can proceed to the next Level.