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ACCA Applied Skills   Essential

Financial Reporting (FR)


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ACCA Financial Reporting (FR)

The Financial Reporting (FR) course, a central part of the ACCA applied skills courses, is designed to prepare students for their ACCA exams. It actively guides students in applying accounting standards and the conceptual framework when preparing financial statements, as well as in the analysis and interpretation of these statements.

Transitioning from the foundational knowledge gained in the Financial Accounting course, the FR paper serves as a bridge to Strategic Business Reporting in the ACCA course lineup. For students gearing up for their ACCA papers, this structured content ensures they’re well-prepared for the challenges ahead. Additionally, the course offers continuous access to CBE practice questions and round-the-clock tutor support, positioning students for success in achieving their ACCA qualifications.

The FR exam is split into three sections:

Learnsignal Overview ACCA Financial Management Section A OT QuestionsA (30 marks) – 15 objective test (OT) questions, each worth 2 marks
Learnsignal Overview ACCA Financial Management Section B OT CasesB (30 marks) – Three OT cases with five OT questions worth 2 marks each, 10 marks per case
Learnsignal Overview ACCA Financial Management Section C Scenario writingC (40 marks) – Two scenarios which relate to one or more requirement(s)

Your Guide to Passing ACCA Financial Reporting (FR):

  • Study with an Approved Learning Partner
  • Study the whole syllabus
  • Ensure you understand methods rather than just focus on how to do the calculations
  • Practice exam-style CBE questions to time
  • Develop your skills in answering constructed response questions
  • Attempt at least two full exams under exam conditions, with feedback


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