Examinable Documents September 2025 to June 2026 - Financial Reporting (FR) & Strategic Business Reporting (SBR)

Oct 22, 2026

Uploaded by Aditya

Examinable Documents for September 2025 to June 2026 list the IFRS, IFRS Sustainability Disclosure Standards, and European Sustainability Reporting Standards eligible for FR, SBR International (INT), and SBR UK exams. The document specifies which IAS and IFRS standards are examinable across FR, SBR INT, and SBR IRL, and includes guidance on required study depth via an accompanying study guide. It also highlights that new regulations issued by 31 August will be required and provides a comparison of enforceability, effective date, and materiality approach between ISSB and ESRS.

LanguageEnglish

CategoryExam

FormatPDF

Pages3

Reading Time8 min

AccessFree to download

Examinable Documents September 2025 to June 2026

Financial Reporting (FR) & Strategic Business Reporting (SBR)

IFRS Accounting Standards (IAS and IFRS)

IFRS Sustainability Disclosure Standards (ISSB)

European Sustainability Reporting Standards (ESRS)

Other Statements and Practice Statements

ISSB Standards vs ESRS (Comparison table)

| Examinable Documents September 2025 to June 2026
FINANCIAL REPORTING (FR) & STRATEGIC BUSINESS REPORTING (SBR)
The examinable documents below are applicable to the FR, SBR International (INT) and SBR UK exams as indicated at the start of each table.
Knowledge of new examinable regulations issued by 31 August will be required in examination | sessions being held in the following exam year. Documents may be examinable even if the effective date is in the future.
The documents listed as being examinable are the latest that were issued by 31 August 2024 andwill be examinable in September 2025 , December 2025 , March 2026 and June 2026 examination sessions.
The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined. The study guide should be read in conjunction with the examinable documents list. | | --- | --- | 1 2 | Title | | FR | SBR
INT | SBR
IRL | | --- | --- | --- | --- | --- | | | IFRS® Accounting Standards | | | | | IAS 2 | Inventories | ✓ | ✓ | ✓ | | IAS 7 | Statement of Cash Flows | ✓ | ✓ | ✓ | | IAS 8 | Basis of Preparation of Financial Statements | ✓ | ✓ | ✓ | | IAS 10 | Events after the Reporting Period | ✓ | ✓ | ✓ | | IAS 12 | Income Taxes | ✓ | ✓ | ✓ | | IAS 16 | Property, Plant and Equipment | ✓ | ✓ | ✓ | | IAS 19 | Employee Benefits | | ✓ | ✓ | | IAS 20 | Accounting for Government Grants and Disclosure of Government Assistance | ✓ | ✓ | ✓ | | IAS 21 | The Effects of Changes in Foreign Exchange Rates | ✓ | ✓ | ✓ | | IAS 23 | Borrowing Costs | ✓ | ✓ | ✓ | | IAS 24 | Related Party Disclosures | | ✓ | ✓ | | IAS 27 | Separate Financial Statements | ✓ | ✓ | ✓ | | IAS 28 | Investments in Associates and Joint Ventures | ✓ | ✓ | ✓ | | IAS 32 | Financial Instruments: Presentation | ✓ | ✓ | ✓ | | IAS 33 | Earnings per Share | ✓ | ✓ | ✓ | | IAS 34 | Interim Financial Reporting | | ✓ | ✓ | | IAS 36 | Impairment of Assets | ✓ | ✓ | ✓ | | IAS 37 | Provisions, Contingent Liabilities and Contingent Assets | ✓ | ✓ | ✓ | | IAS 38 | Intangible Assets | ✓ | ✓ | ✓ | | IAS 40 | Investment Property | ✓ | ✓ | ✓ | | IAS 41 | Agriculture | ✓ | ✓ | ✓ | | IFRS 1 | First-time Adoption of International Financial Reporting Standards | | ✓ | ✓ | | IFRS 2 | Share-based Payment | | ✓ | ✓ | | IFRS 3 | Business Combinations | ✓ | ✓ | ✓ | | IFRS 5 | Non-Current Assets Held for Sale and Discontinued Operations | ✓ | ✓ | ✓ | | IFRS 7 | Financial Instruments: Disclosures | ✓ | ✓ | ✓ | | IFRS 8 | Operating Segments | | ✓ | ✓ | | IFRS 9 | Financial Instruments | ✓ | ✓ | ✓ | | IFRS 10 | Consolidated Financial Statements | ✓ | ✓ | ✓ | | IFRS 11 | Joint Arrangements | | ✓ | ✓ | | IFRS 12 | Disclosure of Interests in Other Entities | | ✓ | ✓ | | IFRS 13 | Fair Value Measurement | ✓ | ✓ | ✓ | | IFRS 15 | Revenue from Contracts with Customers | ✓ | ✓ | ✓ | | IFRS 16 | Leases | ✓ | ✓ | ✓ | | IFRS 18 | Presentation and Disclosure in Financial Statements Including amendments to other IFRS Accounting Standards as contained within IFRS 18 | ✓ | ✓ | ✓ | | IFRS 19 | Subsidiaries without Public Accountability: Disclosures | | ✓ | ✓ | | IFRS for SMEs | IFRS for Small and Medium-Sized Entities | | ✓ | ✓ | | | | | | | | | IFRS Sustainability Disclosure Standards | | | | | IFRS S1 | General Requirements for Disclosure of Sustainabilityrelated Financial Information | ✓ | ✓ | ✓ | | IFRS S2 | Climate-related Disclosures | | ✓ | ✓ | | | | | | | | Title | | FR | SBR
INT | SBR
IRL | | --- | --- | --- | --- | --- | | | European Sustainability Reporting Standards | | | | | ESRS 1 | General Requirements | | * | ✓ | | ESRS 2 | General Disclosures | | * | ✓ | | ESRS E1 | Climate Change | | * | ✓ | | | | | | | | | Other Statements | | | | | | Conceptual Framework for Financial Reporting (Conceptual Framework) | ✓ | ✓ | ✓ | | IFRS Practice Statement | Management Commentary | | ✓ | ✓ | | IFRS Practice Statement | Making Materiality Judgements |

FAQs

Which exam sessions does the examinable documents list cover?

It covers the September 2025, December 2025, March 2026, and June 2026 examination sessions.

What rule applies to regulations issued by 31 August?

Knowledge of new examinable regulations issued by 31 August is required for the exam sessions in the following exam year.

What is the key difference in materiality approach between ISSB and ESRS?

ISSB uses financial materiality, while ESRS uses a double materiality approach.

Oct 22, 2026

Uploaded by Aditya