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ACCA Financial Reporting (FR)

Applied Skills exam on applying IFRS to prepare and interpret single-entity and group financial statements.

Courselo drafts the full syllabus, lessons and practice from the verified ACCA FR format in a few minutes.

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At a glance

Set by
ACCA
Level
Professional qualification - Applied Skills level
Region
Global
Programme
ACCA Qualification

The format, as published

  • 3-hour session computer-based exam, 100 marks: Section A 15 two-mark objective test questions (30); Section B 3 OT case scenarios of 5 two-mark items (30); Section C 2 constructed-response questions of 20 marks each (40), typically financial statement preparation and interpretation.
  • Pass mark 50%.

Summarised from official sources. Always confirm dates and rules with the exam board.Official information(opens in a new tab)