ACCA Financial Reporting (FR) - 2025/26 - Course Book

The aim of the Financial Reporting syllabus is to develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups and how to analyse and interpret those financial statements.

 

Financial Reporting brings forward knowledge and skills from Financial Accounting.

 

The broad syllabus headings are:

A The conceptual and regulatory framework for financial reporting

B Accounting for transactions in financial statements

C Analysing and interpreting the financial statements of single entities and groups

D Preparation of financial statements

E Employability and technology skills