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ACCA Financial Reporting (FR) · review course

ACCA-07 · Professional qualifications

CertiFi's review course for ACCA's Applied Skills exam Financial Reporting (FR), based on IFRS Accounting Standards. It follows ACCA's FR syllabus and study guide for September 2026 to June 2027 (areas A–E), with IFRS 18 presentation throughout, from the conceptual and regulatory framework and accounting for transactions under IFRS to single-entity and consolidated financial statements and their interpretation, with step-by-step worked examples and a large bank of original practice questions, including case-based items for Section C skills. Independent preparation course by CertiFi FZ LLC, not endorsed by ACCA.

Who it's for

ACCA students preparing for the Financial Reporting (FR) computer-based exam who want structured lessons, step-by-step worked examples and exam-style objective and case-based practice.

What you'll be able to do

  • Explain the Conceptual Framework, the regulatory framework and the IASB and ISSB standard-setting processes, and apply IAS 8 to policies, estimates and errors
  • Account for non-current assets, impairment, inventories, agriculture, foreign currency transactions, financial instruments and leases under IFRS Accounting Standards
  • Apply IFRS to provisions, events after the reporting period, current and deferred tax, revenue, held-for-sale assets and discontinued operations, and calculate basic and diluted EPS
  • Prepare a single entity's statement of profit or loss (IFRS 18 format), statement of financial position, statement of changes in equity and statement of cash flows extracts
  • Prepare consolidated financial statements for a simple group with fair value adjustments, unrealised profits, goodwill impairment, an associate and a disposal
  • Calculate and interpret ratios for single entities and groups, explaining causes, limitations and the position of not-for-profit entities

Lessons

  1. 1The FR exam and the Conceptual Frameworkreading
  2. 2The regulatory framework and IAS 8reading
  3. 3Property, plant and equipment, investment property and government grantsreading
  4. 4Intangible assets and impairmentreading
  5. 5Inventories, agriculture and foreign currency transactionsreading
  6. 6Financial instrumentsreading
  7. 7Leasesreading
  8. 8Provisions, contingencies and events after the reporting periodreading
  9. 9Taxation: current and deferred taxreading
  10. 10Revenue from contracts with customersreading
  11. 11Reporting performance: held for sale, discontinued operations, EPS and IFRS S1reading
  12. 12Single-entity financial statements under IFRS 18reading
  13. 13The statement of cash flowsreading
  14. 14Group principles and the consolidated statement of financial positionreading
  15. 15Consolidated profit or loss, associates and disposalsreading
  16. 16Interpretation of financial statementsreading