Financial Reporting (FR)

Exam aims

Students will 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.

Exam learning highlights

Students will learn to:

  • discuss and apply conceptual and regulatory frameworks for financial reporting
  • account for transactions in accordance with international accounting standards
  • analyse and interpret financial statements
  • prepare and present financial statements for single entities and business combinations in accordance with international accounting standards.

How students will benefit

Use our competency framework to find out what skills are linked to Financial Reporting.

Exam support available

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Finally, students can use our supported study resources alongside face-to-face or online tuition.