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ACCA · Applied Skills

FR Financial Reporting

Applying IFRS Accounting Standards to single entities and groups: the conceptual framework, accounting for transactions, preparing financial statements and interpreting them.
FR
Format
Session computer-based exam
Duration
3h
Pass mark
50%
Total marks
100
Sessions
March, June, September, December
Syllabus
2026/27

Checked against ACCA's own pages on 22 October 2026. HPS re-checks before each session.

Exam structure

100 marks

  1. Section A30

    15 objective test questions, 2 marks each, from any syllabus area

  2. Section B30

    3 case scenarios of 10 marks, each with 5 objective test questions of 2 marks

  3. Section C40

    2 constructed-response questions of 20 marks on interpreting and preparing financial statements for a single entity or a group

No syllabus changes for 2026/27. ACCA's examinable documents list sets out the standards examined from September 2026 to June 2027.

VerifiedRecorded from the official pages on 22 October 2026Source 1 Source 2 Source 3
Syllabus navigator
Use the arrow keys or select an area. Areas and sub-areas follow the ACCA 2026/27 syllabus. Weightings appear only where the examining body publishes them.

Syllabus area A

The conceptual and regulatory framework for financial reporting

4 sub-areas, as the syllabus lists them. HPS lessons and questions are tagged to these codes, so your Knowledge DNA and revision plan point at the exact sub-area you got wrong.

  • A1The need for a conceptual framework and the characteristics of useful information
  • A2Recognition and measurement
  • A3Regulatory framework
  • A4The concepts and principles of groups and consolidated financial statements
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  • Free FR practice is being preparedHPS lecturers are writing exam-style questions for this paper. They appear here, free and without an account, once they are reviewed.

Next sessions

  • December 20267 Dec 2026 to 11 Dec 2026Verified
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