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Financial Reporting (FR)

Financial Reporting (FR) Syllabus and study guide September 2021 to June 2022 Designed to help with planning study and to provide detailed information on what could be assessed in any examination session Financial Reporting (FR) 1 ACCA 2021-2022 All rights reserved Contents 1. Intellectual levels ..2 2. Learning hours and education recognition ..2 3. The structure of ACCA qualification ..3 4. Guide to ACCA examination structure and delivery mode ..4 5. Guide to ACCA examination assessment 6 6. Relational diagram linking Financial Reporting with other 7. Approach to examining the syllabus ..7 8. Introduction to the syllabus ..8 9. Main capabilities ..9 10. The syllabus .. 10 11. Detailed study guide .. 11 12.

principles, theories, and concepts as specified. For the financial accounting, audit and assurance, law and tax exams except ... The financial reporting syllabus assumes knowledge acquired in Financial Accounting (FA), and develops and applies this further and in greater depth.

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