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ACCA - Financial Reporting (FR)

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Exam Practice Pack

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A

Accounting for transactions in financial statements

Analyzing and interpreting the financial statements of single entities and groups

Preparation of financial statements

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Acknowledgements

These materials are reviewed by the deliciated quality team. The objective of the review is to ensure that the material properly covers the syllabus and study guide outcomes in the appropriate breadth and depth. The review does not ensure that every eventuality, combination or application of examinable topics is addressed.

 

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The publishers do not accept responsibility for any loss caused by acting or refraining from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise to the maximum extent permitted by law.

Introduction to Financial Reporting (FR)

Purpose of the syllabus

The aim of the syllabus is to 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

The broad syllabus headings are;

A

The conceptual and regulatory framework for financial reporting

 

B

Accounting for transactions in financial statements

 

C

Analyzing and interpreting the financial statements of single entities and groups

D

Preparation of financial statements

 

The Exam

The syllabus is assessed by a three-hour computer-based examination.

The examination consists of:

 

Number of marks

Section A – Fifteen 2-mark objective test questions

 

30

Section B – Three Questions (5 OTQs each) 2- mark

20

Section C – Two 20-mark constructed response questions

 

30

Time allowed

 

3 hours

Total Marks

 

100

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