Financial Reporting (FR)
150 questions mapped to the official ACCA FR syllabus (S26-J27): updated for IFRS 18. Covers IFRS standards, group accounts, consolidations and financial statement interpretation. Filter by section, work at your own pace, see explanations for every answer, or switch to Exam Sim mode for a timed FR mock exam under real exam conditions.
→ FR Common Mistakes & Examiner Insights: the errors the examiner flags every sitting.
The FR exam format
3 hours, 100 marks in total. All questions are compulsory. The pass mark is 50%.
| Section A | 15 objective test questions worth 2 marks each | 30 marks |
|---|---|---|
| Section B | 3 case questions, each with 5 objective test questions worth 2 marks | 30 marks |
| Section C | 2 constructed response questions worth 20 marks each, on interpretation and accounts preparation | 40 marks |
Source: the official ACCA syllabus and study guide for this paper. Always check the current version on the ACCA website before you sit.
FR Formula Sheet: all key IFRS standards and consolidation workings on two printable A4 pages. Free to download, or see what's on it.
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