Financial Reporting (FR)

You'll 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.

Examiner’s report updates

Examiner reports are now available for the September / December session. As well as containing the usual observations from the marking process, they have been enhanced to also include guidance on how to approach and answer a number of published questions.

Examiner’s reports can now be found in the Learning and Revision section below, or you can access them now.

Exam resources

Pass rates

46%
46%
44%
50%
48%
Sep 2019
Dec 2019
Mar 2020
Sep 2020
Dec 2020

Practice Platform Webinar

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