ACCA Financial Reporting (FR) Study Text - Study Text

Sep 23, 2026

Uploaded by Cart

ACCA Financial Reporting (FR) Study Text provides structured learning materials for exam preparation across the FR syllabus, covering key areas such as published financial statements, non-current and intangible assets, impairment, foreign currency, revenue, leases, financial instruments, taxation, earnings per share, and cash flow statements. It also explains principles of consolidated financial statements, group disposals, and interpretation of financial statements, with guidance on study approach, mapped learning objectives, chapter overviews, and where related resources can be found for revision and question practice.

LanguageEnglish

CategoryExam

FormatPDF

Pages764

Reading Time32 h 5 min

AccessFree to download

Contents

Chapter 1

Chapter 2

Chapter 3

Chapter 4

Chapter 5

Chapter 6

Chapter 7

Chapter 8

Chapter 9

Chapter 10

Chapter 11

Chapter 12

Chapter 13

Chapter 14

Chapter 15

Chapter 16

Chapter 17

Chapter 18

Chapter 19

Chapter 20

Chapter 21

Chapter 22

Chapter 23

Chapter 24

Chapter 25

Chapter 26 Index

Validfor September 2026, December 2026, March 2027 and June 2027 ACCA Financial Reporting (FR) Study Text ACCA Applied Skills Financial Reporting (FR) Study Text British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library. Published by: Kaplan Publishing UK 179-191 Borough High Street London SE1 1HR ISBN: 978-1-83735-249-4 © Kaplan Financial Limited, 2026 The text in this material and any others made available by any Kaplan Group company does not amount to advice on a particular matter and should not be taken as such. No reliance should be placed on the content as the basis for any investment or other decision or in connection with any advice given to third parties. Please consult your appropriate professional adviser as necessary. Kaplan Publishing Limited and all other Kaplan group companies expressly disclaim all liability to any person in respect of any losses or other claims, whether direct, indirect, incidental, consequential or otherwise arising in relation to the use of such materials. Acknowledgements This product contains copyright material and trademarks ofthe IFRS Foundation®. All rights reserved. Used under licence from the IFRS Foundation®. Reproduction and use rights are strictly limited. For more information about the IFRS Foundation and rights to use its material please [visit ](visit www.ifrs.org)[www.ifrs.org](visit www.ifrs.org). Disclaimer: To the extent permitted by applicable law the Board and the IFRS Foundation expressly disclaims all liability howsoever arising from this publication or any translation thereof whether in contract, tort or otherwise (including, but not limited to, liability for any negligent act or omission) to any person in respect of any claims or losses of any nature including direct, indirect, incidental or consequential loss, punitive damages, penalties or costs. Information contained in this publication does not constitute advice and should not be substituted for the services of an appropriately qualified professional. The IFRS Foundation logo, the IASB logo, the ISSB logo, the IFRS for SMEs logo, the‘Hexagon Device’,‘IFRS Foundation’,‘IAS’,‘IASB’,‘ISSB’,‘IFRS for SMEs’,‘IASs’,‘IFRS’,‘IFRSs’,‘International Accounting Standards’ and ‘International Financial Reporting Standards’,‘IFRIC’,‘NIIF®’and ‘SIC’ are Trade Marks of the IFRS Foundation. The Foundation has trade marks registered around the world (‘Trade Marks’) including‘IAS®’,‘IASB®’, ‘IFRIC®’, ‘IFRS®’, the IFRS® logo,‘IFRS for SMEs®’,‘ISSB™’, IFRS for SMEs® logo, the ‘Hexagon Device’,‘International Financial Reporting Standards®’,‘NIIF®’and ‘SIC®’. Further details of the Foundation’s Trade Marks are available from the Licensor on request. P.2 KAPLAN PUBLISHING Contents Chapter 1 Chapter 2 Chapter 3 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Chapter 8 Chapter 9 Chapter 10 Chapter 11 Chapter 12 Chapter 13 Chapter 14 Chapter 15 Chapter 16 Chapter 17 Chapter 18 Chapter 19 Chapter 20 Chapter 21 Chapter 22 Chapter 23 Chapter 24 Chapter 25 Chapter 26 Index KAPLAN PUBLISHING Published financial statements Tangible non-current assets Intangible assets Impairment of assets Non-current assets held for sale and discontinued operations A conceptual and regulatory framework Conceptual framework: Measurement Other standards Foreign currency Revenue Leases Financial assets and financial liabilities Taxation Earnings per share IAS 37 and IAS 10 Statement of cash flows Principles of consolidated financial statements Consolidated statement of financial position Consolidated statement of profit or loss Associates Group disposals Interpretation of financial statements Employability and technology skills Appendix 1: Published financial statements Appendix 2: Objective case questions References Page 1 2361 75 97 117 145159181191229249285311 343 3

FAQs

What learning purpose does the Study Text serve in FR preparation?

The Study Text comprises the main learning materials and explains the importance of topics, including where related resources can be found for further study.

Which exam support features are included in the Kaplan FR learning materials?

The product range includes a detailed study guide with syllabus objectives, a description of the examination, study skills and revision guidance, the Study Text itself, and question practice.

What is the scope of topics covered in the published financial statements section?

The materials cover topics including tangible and intangible assets, impairment, non-current assets held for sale and discontinued operations, taxation, earnings per share, and statement of cash flows, alongside broader consolidation and interpretation areas.

Sep 23, 2026

Uploaded by Cart

ACCA Financial Reporting (FR) Study Text - Study Text_Page 1

Open in WPS to view all 764 pages