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It includes an index to questions and answers, analysis of past examinations, exam technique, exam specific information, and Kaplan revision guidance with a detailed revision plan. It outlines the exam format across Section A, B, and C, marking allocation, and explains that FR combines discursive and computational question types. It also references IFRS and IAS standards and provides specimen questions and answers, plus references for study.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/acca-applied-skills-financial-reporting-fr-exam-kit-638583/638583/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/acca-applied-skills-financial-reporting-fr-exam-kit-638583/638583.png","ImageObject",300,407,{"name":92,"@type":93},"Nguyễn Văn Học","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-04","2026-10-22",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",11,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What sections are included in the ACCA Financial Reporting (FR) exam, and what types of answers are used?","Question",{"text":113,"@type":114},"The exam is split into three sections with a mix of narrative/discursive and computational answers. Section A contains objective test questions, Section B contains objective case questions, and Section C contains constructed response questions.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"How many questions and marks are allocated to each section of the FR exam?",{"text":118,"@type":114},"Section A has fifteen 2-mark objective test questions. Section B has three 10-mark objective case questions containing five questions each. Section C has two 20-mark constructed response questions, covering interpretation and preparation of financial statements.",{"name":120,"@type":111,"acceptedAnswer":121},"What referencing standards does the document mention for the FR exam material?",{"text":122,"@type":114},"The document references IFRS Standards and IAS Standards, authored by the International Accounting Standards Board, and published in the 2023 IFRS Accounting Standards Red Book.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},638583,1793119413,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":34,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":144,"read_time":145},1374402739827,"https://ap-avatar.wpscdn.com/avatar/14000c97e7351f1a627?x-image-process=image/resize,m_fixed,w_180,h_180&k=1787885694763230660","ACCA  \nApplied Skills  \nFinancial Reporting (FR)  \nEXAM KIT  \nCONTENTS  \nPage  \n\n| Index to questions and answers | P.5 |\n| --- | --- |\n| Analysis of past examinations | P.9 |\n| Exam technique | P.11 |\n| Exam specific information | P.13 |\n| Kaplan’s recommended revision approach | P.14 |\n| Kaplan’s detailed revision plan | P.18 |\n| Technical update | P.22 |\n\nSection  \n\n| 1 | Objective Test Questions – Section A | 1 |\n| --- | --- | --- |\n| 2 | Objective Case Questions – Section B | 65 |\n| 3 | Constructed Response Questions – Section C | 129 |\n| 4 | Answers to Objective Test Questions – Section A | 175 |\n| 5 | Answers to Objective Case Questions – Section B | 225 |\n| 6 | Answers to Constructed Response Questions – Section C | 267 |\n| 7 | Specimen exam questions | 359 |\n| 8 | Answers to specimen exam questions | 379 |\n| 9 | References | 391 |\n\nThis document references IFRS® Standards and IAS® Standards, which are authored by the International Accounting Standards Board (the Board), and published in the 2023 IFRS Accounting Standards Red Book.  \nPage number  \nQuestion Answer Past exam  \nSECTION A – OBJECTIVE TEST QUESTIONS  \n\n| Conceptual framework/IFRS Accounting Standards Statement of cash flows\u003Cbr>Consolidated financial statements\u003Cbr>Interpretation of financial statements | 1\u003Cbr>43\u003Cbr>46\u003Cbr>58 | 175\u003Cbr>207\u003Cbr>210\u003Cbr>220 |\n| --- | --- | --- |\n\nSECTION B – OBJECTIVE CASE QUESTIONS  \n\n| Conceptual framework/IFRS Accounting Standards Statement of cash flows\u003Cbr>Consolidated financial statements\u003Cbr>Interpretation of financial statements | 65\u003Cbr>115\u003Cbr>118\u003Cbr>124 | 225\u003Cbr>256\u003Cbr>259\u003Cbr>263 |\n| --- | --- | --- |\n\nSECTION C – CONSTRUCTED RESPONSE QUESTIONS  \nPREPARATION OF SINGLE ENTITY FINANCIAL STATEMENTS  \n\n| 421\u003Cbr>422\u003Cbr>423\u003Cbr>424\u003Cbr>425\u003Cbr>426\u003Cbr>427\u003Cbr>428\u003Cbr>429\u003Cbr>430 | Moston\u003Cbr>Triage\u003Cbr>Haverford Co\u003Cbr>Duggan Co\u003Cbr>Vernon Co\u003Cbr>Loudon Co\u003Cbr>Mims Co\u003Cbr>Print Co\u003Cbr>Sphinx Co\u003Cbr>Gibraltar Co | | 129\u003Cbr>131\u003Cbr>132\u003Cbr>134\u003Cbr>135\u003Cbr>137\u003Cbr>138\u003Cbr>140\u003Cbr>141\u003Cbr>143 | 267\u003Cbr>270\u003Cbr>274\u003Cbr>278\u003Cbr>281\u003Cbr>284\u003Cbr>287\u003Cbr>292\u003Cbr>298\u003Cbr>301 | Sep/Dec 15 (A)\u003Cbr>Sep 16\u003Cbr>Mar/Jun 18 (A)\u003Cbr>Sep/Dec 18\u003Cbr>Mar/Jun 19\u003Cbr>Sep/Dec 20\u003Cbr>Sep/Dec 21\u003Cbr>Mar/Jun 22\u003Cbr>Mar/Jun 23\u003Cbr>Sep/Dec 23 |\n| --- | --- | --- | --- | --- | --- |\n\nEXAM SPECIFIC INFORMATION  \nTHE EXAM  \nFORMAT OF THE EXAM  \nThe exam will be in THREE sections, and will be a mix of narrative and computational answers. Section A will be 15 objective test questions, each worth 2 marks. Section B will consist of 3 objective case questions, each worth 10 marks and containing 5 questions. Section C will consist of two 20‐mark questions  \nNumber of marks  \nSection A: Fifteen 2‐mark objective test questions 30  \nSection B: Three 10‐mark objective case questions 30  \nSection C: Two 20‐mark constructed response questions, covering the interpretation and preparation of financial statements for a single entity or a group 40  \n––––  \n100  \n––––  \nNote that the FR exam will have both a discursive and computational element. The questions will therefore include a mix of calculation‐based and explanations‐based questions.  \nPASS MARK  \nThe pass mark for all ACCA Qualification examinations is 50% .  \nDETAILED SYLLABUS, STUDY GUIDE AND CBE SPECIMEN EXAM  \nThe detailed syllabus and study guide written by the ACCA, along with the specimen exam, can be found at  [https://www.accaglobal.com/in/en/student/exam‐support‐resources/fundamentals‐](https://www.accaglobal.com/in/en/student/exam‐support‐resources/fundamentals‐)[ ](https://www.accaglobal.com/in/en/student/exam‐support‐resources/fundamentals‐)[exams‐study‐resources/f7.html](exams‐study‐resources/f7.html)  \nWithin the main [accaglobal.com](accaglobal.com) website this is accessed within the Study Support Resources area.  \nSection 1  \nOBJECTIVE TEST QUESTIONS – SECTION A  \nCONCEPTUAL FRAMEWORK/INTERNATIONAL FINANCIAL REPORTING STANDARDS  \n1 IAS 16 Property, Plant and Equipment requires an asset to be measured at cost on its original recognition in the ","cbCaioBcS0y0Zm9s","https://ap.wps.com/l/cbCaioBcS0y0Zm9s","pdf",352656,"English","# Index to questions and answers\n# Analysis of past examinations\n# Exam technique\n# Exam specific information\n# Kaplan’s recommended revision approach\n# Kaplan’s detailed revision plan\n# Technical update\n# Section A – Objective Test Questions\n## Conceptual framework/IFRS Accounting Standards\n# Section B – Objective Case Questions\n## Conceptual framework/IFRS Accounting Standards\n# Section C – Constructed Response Questions\n## Preparation of single entity financial statements\n# Exam specific information\n## The exam\n## Format of the exam\n## Pass mark\n# Detailed syllabus, study guide and CBE specimen exam\n## Section 1\n# Objective test questions – Section A","[{\"question\":\"What sections are included in the ACCA Financial Reporting (FR) exam, and what types of answers are used?\",\"answer\":\"The exam is split into three sections with a mix of narrative/discursive and computational answers. Section A contains objective test questions, Section B contains objective case questions, and Section C contains constructed response questions.\"},{\"question\":\"How many questions and marks are allocated to each section of the FR exam?\",\"answer\":\"Section A has fifteen 2-mark objective test questions. Section B has three 10-mark objective case questions containing five questions each. Section C has two 20-mark constructed response questions, covering interpretation and preparation of financial statements.\"},{\"question\":\"What referencing standards does the document mention for the FR exam material?\",\"answer\":\"The document references IFRS Standards and IAS Standards, authored by the International Accounting Standards Board, and published in the 2023 IFRS Accounting Standards Red Book.\"}]","ACCA Applied Skills - Financial Reporting (FR) - Exam Kit | PDF",1792689218,18]