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.

Debriefing your question practice

Question practice is vital to exam success but to get the biggest benefit make sure you mark and debrief your answers thoroughly. Find out more

Exam resources

Pass rates

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

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