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what FR concepts do i need to have knowlege on before practicing risk and substantive procedure concepts?
As it states on page 4 of our AA notes, the assumed financial reporting knowedge is from Financial Accounting (FA not FR).
A good understanding of double entry bookkeeing is essential – and the relevant IFRS Accounting Standards are listed in the FA examinable documents https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f3/examinable-documents.html
If you login to the ACCA’s Student Virtual Learning Centre (registration is very simple if you haven’t used this before) https://studentvirtuallearn.accaglobal.com and select AA in the “Get Ready Modules” – there is a “self-check quiz” for IFRS Standards – and a knowledge recap package if you need it.
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