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ACCA - FR - Practice Question Index

The document provides a checklist and topic index for the Financial Reporting (FR) syllabus, detailing past exam questions and their corresponding topics. It emphasizes the importance of understanding IFRS Accounting Standards, business combinations, and the preparation of consolidated financial statements for success in the FR exam. Additionally, it outlines the exam format as computer-based and highlights the need for analytical skills in assessing financial statements.

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83 views2 pages

ACCA - FR - Practice Question Index

The document provides a checklist and topic index for the Financial Reporting (FR) syllabus, detailing past exam questions and their corresponding topics. It emphasizes the importance of understanding IFRS Accounting Standards, business combinations, and the preparation of consolidated financial statements for success in the FR exam. Additionally, it outlines the exam format as computer-based and highlights the need for analytical skills in assessing financial statements.

Uploaded by

EricNyoni
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Question index

The headings in this checklist/index indicate the main topics of questions, but many questions
cover several different topics.
Past exam questions are designated with the date of the exam in which they featured, although
some have been amended to reflect subsequent changes to the syllabus or in the format of the
exam. There are four exam sittings per year, but ACCA only publish two exams’ worth of questions
per year. These releases are compiled from questions selected from the preceding sessions. These
compilation exams are denoted as ‘Mar/Jun’ and ‘Sept/Dec’ in the index below.

Topic index
Listed below are the key Financial Reporting (FR) syllabus areas and the numbers of the questions
in this Kit which cover those areas. If you need to concentrate your practice and revision on
certain topics or if you want to attempt all available questions that refer to a particular subject,
you will find this index useful.

Syllabus to Question number(s) Workbook chapter

Agricultural assets 134-136 15

Associates 96, 280-287, 314, 316, 317, 1


329, 334, 335
Conceptual Framework 1-8,20-24 1

Consolidated statement of 94, 97-100, 263-266, 298~ 7.8


financial position 305, 307, 308, 310, 313-317,
328, 330, 333-337

Consolidated statement of 95, 247, 249, 267-274, 306, L4


profit or loss 309, 311, 312, 329, 331-333

Disposal of subsidiaries 244, 245, 249-251, 276-279, 10


332

Earnings per share 198-205, 215, 343 19

Events after the reporting 130, 131,183 14


period

Financial instruments 101-109, 164-168, 339, 341, 12


344, 345

Foreign currency transactions | 190-192, 211 18

Government grants 80, 81, 83, 84, 89, 149, 150, 6


327
Impairment of assets 40-48, 51-53, 57, 58, 67-71 5

Intangible non-current assets 35-39, 74-78, 342 4

Interpretation of financial 216, 217, 239-252, 325, 347 20


statements

Inventories 132-140, 340, 342, 345 15

Leasing 110-121, 169-173 13

Limitations of financial 222-229 21


statements

viii Financial Reporting (FR)


Syllabus topic Question number(s) Workbook chapter

Not for profit and public 230-237 23


sector entities

Preparation of financial 246, 288-292, 338-345 17


statements

Provisions 122-129, 179-182, 339, 340, 14


342, 344
Ratios 218-221, 238, 243-251 19,20

Regulatory framework 9-19 2

Reporting financial 184-189, 193-197, 206-210, 18


performance 212-214, 246

Revenue 79, 82, 85-88, 90-93, 152— 6


158, 341, 344, 345

Statement of cash flows 293-297, 318-324, 326, 342, 22


346, 347
Tangible non-current assets 25-34, 49-51, 54-56, 59-66, | 3
72,73, 159-163, 338-344
Taxation 141-148, 174-178, 338-341, 16
343-345

The Financial Reporting (FR) exam


Approach to examining the syllabus
The technical articles section on ACCA’s website include one called ‘Financial Reporting —
examiner approach’. This article outlines the key features of the syllabus, and the qualities
candidates should demonstrate when answering FR questions. We reproduce some of the main
points here:
+ Candidates will be expected to understand the main principles and objectives of IFRS
Accounting Standards and be able to apply these when required.
« The concept of business combinations and the preparation of consolidated financial
statements are important elements of the FR exam.
+ Where an IFRS Accounting Standard appears in both FA and FR, any examination of that topic
in FR will be at a more advanced level, requiring greater understanding and appropriately
higher-level skills.
+ FR places emphasis on the interpretation of what particular ratios are intended to measure
and the impact that consolidation adjustments may have on any comparisons of consolidated
financial statements.
To be successful in the FR exam, candidates need to:
+ understand the concepts underlying the preparation of an entity’s financial reports;
« apply their knowledge of IFRS Accounting Standards to prepare financial statements of both
single and group entities; and
+ demonstrate their analytical skills in the assessment of the financial statements of a single
entity or a group and the accounting ratios that are derived from them

Format of the exam


Applied Skills exams are all computer-based exams (CBE).

Oeere trdction

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