ACCA Financial Reporting (FR) Notes Sep 2025 To Jun 2026

Aug 24, 2026

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Preparing for ACCA Financial Reporting can be challenging when you need to connect individual IFRS requirements with the wider principles behind financial reporting. ACCA Financial Reporting (FR) Notes Sep 2025 To Jun 2026 brings the key areas of the syllabus together in a structured set of study notes designed for the September 2025 to June 2026 exam period. The material begins with the IASB Conceptual Framework and Regulatory Framework, explaining the foundations of financial reporting and important ideas such as the objective of financial reporting, qualitative characteristics, prudence, stewardship, substance over form, measurement uncertainty, derecognition and measurement.

It then moves into published company accounts and major accounting standards, covering presentation of financial statements under IFRS 18, statement of cash flows under IAS 7, non-current assets, intangible assets under IAS 38, impairments under IAS 36, assets held for sale under IFRS 5, accounting policies and errors under IAS 8, inventory and agriculture, financial instruments under IFRS 9, leases under IFRS 16, provisions under IAS 37, events after the reporting date, income taxes, revenue under IFRS 15, foreign currency, fair value and earnings per share. The later sections focus on analysis and interpretation, including profitability, financial position and investor analysis, before progressing to group accounts such as consolidated statements of financial position, group profit and loss and associates under IAS 28.

Solutions are also included, making it easier to review key concepts after working through the material. For students building a focused revision routine, the wider OpenTuition learning approach can also be combined with lectures, chapter tests, flashcards, revision lectures, mock exams and up-to-date exam kits. Related study material such as ACCA FR study resources can help place individual topics into a broader revision plan. The notes are particularly useful for learners who want to organize the syllabus before intensive question practice and ACCA FR June 2026 preparation. You can free read and download the material while using the chapter structure to identify areas that need further practice and reinforcement.

LanguageEnglish

CategoryExam

FormatPDF

Pages185

Reading Time7 h 46 min

AccessFree to download

CONCEPTUAL AND REGULATORY FRAMEWORK

IASB Conceptual Framework

Regulatory Framework

PUBLISHED COMPANY ACCOUNTS

Presentation of Financial Statements (IFRS 18)

Statement of Cash Flows (IAS 7)

ACCOUNTING STANDARDS

Non-current Assets

Intangible Assets (IAS 38)

Impairments (IAS 36)

Non-current Assets Held for Sale and Discontinued Operations (IFRS 5)

Accounting Policies, Changes in Accounting Estimate and Errors (IAS 8)

Inventory (IAS 2) and Agriculture (IAS 41)

Financial Instruments (IFRS 9)

Leases (IFRS 16)

Provisions, Contingent Assets and Contingent Liabilities (IAS 37)

Events After the Reporting Date (IAS 10)

Income Taxes (IAS 12)

Revenue from Contracts with Customers (IFRS 15)

Foreign Currency (IAS 21)

Fair Value (IFRS 13)

Earnings per Share (IAS 33)

ANALYSIS AND INTERPRETATION

Financial Performance (Profitability)

Financial Position

Investor Analysis

GROUP ACCOUNTS

Consolidated Statement of Financial Position

Group Statement of Profit and Loss

Associates (IAS 28)

SOLUTIONS

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September 2025 to June 2026 exams Watch free ACCA FR lectures 1

ACCA Financial Reporting (FR)

CONCEPTUAL AND REGULATORY FRAMEWORK 3

1. IASB Conceptual Framework 3

2. Regulatory Framework 9

PUBLISHED COMPANY ACCOUNTS 13

3. Presentation of Financial Statements (IFRS 18) 13

4. Statement of cash flows (IAS 7) 19

ACCOUNTING STANDARDS 25

5. Non-current assets 25

6. Intangible assets (IAS 38) 35

7. Impairments (IAS 36) 39

8. Non-current assets held for sale and discontinued operations (IFRS 5) 43

9. Accounting policies, changes in accounting estimate and errors (IAS 8) 47

10. Inventory (IAS 2) and Agriculture (IAS 41) 51

11. Financial instruments (IFRS 9) 55

12. Leases (IFRS 16) 61

13. Provisions, contingent assets and contingent liabilities (IAS 37) 67

14. Events after the reporting date (IAS 10) 73

15. Income taxes (IAS 12) 75

16. Revenue from contracts with customers (IFRS 15) 81

17. Foreign currency (IAS 21) 89

18. Fair Value (IFRS 13) 91

19. Earnings per share (IAS 33) 93

ANALYSIS AND INTERPRETATION 95

20. Financial performance (profitability) 95

21. Financial position 99

22. Investor analysis 103

GROUP ACCOUNTS 105

23. Consolidated statement of financial position 107

24. Group statement of profit and loss 121

25. Associates (IAS 28) 127

SOLUTIONS 133

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FAQs

What topics does ACCA Financial Reporting (FR) Notes Sep 2025 To Jun 2026 cover?

ACCA Financial Reporting (FR) Notes Sep 2025 To Jun 2026 covers the conceptual and regulatory framework, published company accounts, major IFRS and IAS requirements, financial analysis and interpretation, group accounts and solutions. Key areas include IFRS 18, IAS 7, IAS 36, IAS 38, IFRS 9, IFRS 15, IFRS 16 and IAS 28.

How can ACCA Financial Reporting (FR) Notes Sep 2025 To Jun 2026 help with exam preparation?

ACCA Financial Reporting (FR) Notes Sep 2025 To Jun 2026 provides a structured way to review the syllabus before moving into intensive question practice. The chapter-based organization makes it easier to identify weak areas, revisit individual accounting standards and connect technical knowledge with financial analysis and group accounting.

Why is ACCA Financial Reporting (FR) Notes Sep 2025 To Jun 2026 useful for the June 2026 exam period?

ACCA Financial Reporting (FR) Notes Sep 2025 To Jun 2026 is organized for the September 2025 to June 2026 exam period, making it useful for candidates planning revision around the ACCA FR June 2026 sitting. It brings major syllabus areas together so learners can build a focused revision sequence.

What accounting standards are included in ACCA Financial Reporting (FR) Notes Sep 2025 To Jun 2026?

ACCA Financial Reporting (FR) Notes Sep 2025 To Jun 2026 includes standards and topics such as IFRS 18, IAS 7, IAS 36, IAS 38, IFRS 5, IAS 8, IAS 2, IAS 41, IFRS 9, IFRS 16, IAS 37, IAS 10, IAS 12, IFRS 15, IAS 21, IFRS 13, IAS 33 and IAS 28.

Where can I download the PDF of ACCA Financial Reporting (FR) Notes Sep 2025 To Jun 2026 for offline study?

You can download the PDF directly from this webpage for offline study and use the chapter structure to organize your ACCA FR revision.

Aug 24, 2026

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