01 / ABOUT THIS PAPER
Built around the FR exam
Our FR course is organised into six areas: Conceptual Framework, Financial Statements, Assets & Liabilities, Revenue & Expenses, Group Accounting and Specialized Topics. Each area comes with exam-style practice questions in the LMS.
Global pass rate: 49% (September 2026 sitting, source: ACCA)
02 / SYLLABUS
What the course covers
01
Conceptual Framework
- Objectives of financial reporting
- Qualitative characteristics of financial information
- Elements of financial statements
- Recognition and measurement principles
- Conceptual framework revisions
02
Financial Statements
- Statement of financial position
- Statement of profit or loss and OCI
- Statement of changes in equity
- Statement of cash flows
- Notes to financial statements
03
Assets & Liabilities
- Property, plant and equipment (IAS 16)
- Intangible assets (IAS 38)
- Impairment of assets (IAS 36)
- Leases (IFRS 16)
- Provisions and contingencies (IAS 37)
04
Revenue & Expenses
- Revenue from contracts (IFRS 15)
- Government grants (IAS 20)
- Borrowing costs (IAS 23)
- Employee benefits (IAS 19)
- Share-based payment (IFRS 2)
05
Group Accounting
- Subsidiaries and control
- Consolidated financial statements
- Associates and joint ventures
- Business combinations (IFRS 3)
- Non-controlling interests
06
Specialized Topics
- Financial instruments (IFRS 9)
- Income taxes (IAS 12)
- Foreign currency transactions (IAS 21)
- Earnings per share (IAS 33)
- Related party disclosures (IAS 24)
03 / YOUR TEACHERS
Meet your teachers
SS
Sheikh Siyaf
Managing Director
JF
Javeriya Firdous
Academic Director
More teachers will be added soon.
04 / KEEP EXPLORING