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.
Reflect on your ACCA progress
Watch our ACCA Pathways videos to help you understand your best route through the qualification and use our Compass planning tool to visualise your study year.
Exam resources
Pass rates
			50%
		
	
		
			50%
		
	
		
			49%
		
	
		
			50%
		
	
		
			48%
		
	
			Sep 2024
		
	
		
			Dec 2024
		
	
		
			Mar 2025
		
	
		
			Jun 2025
		
	
		
			Sep 2025
		
	My Exam Performance
	
	
	- Personalised support tool to help your exam preparation. Analyse previous exam performance to identify strengths and areas for improvement. 
 
ACCA Study Hub
Your ultimate study resource
			Access ACCA-produced study chapters, flashcards, practice questions and much more, via myACCA