FRFR Sept 2025

The lectures are designed for September 2024 to June 2025 exams. There are minor changes to the syllabus for the exams from September 2025 to June 2026 inclusive. However, much of the syllabus remains the same.

Here is a quote from the ACCA syllabus for September 2025 to June 2026- "There have been minor changes to the study guide for September 2025 to June 2026 which are shown below: • IFRS 18 IFRS 18 Presentation and Disclosure of Financial Statements was issued on 9 April 2024 and supersedes IAS® 1 Primary Financial Statements as well as impacting (but not superseding) IAS 7 Statement of Cash Flows. The formats for all financial statements (including the statement of cash flows) under IFRS 18 are now examinable. IAS 1 is no longer examinable. Management-defined Performance Measures (MPM) will not be examined in the Financial Reporting Exam. • Other There have been minor wording changes made to some syllabus learning outcomes (SLO) but these do not change the context of any SLO."

Hope this helps.

So basically we should study IFRS 18

Yes.

Hello! Since this forum is about the Sep 25' exam session I wanted to ask here, if the Kaplan ACCA FR Study Material would be valid for the new syllabus effective from Sep 25'. The book mentions "Valid for Sep 24, Dec 24, Mar 25 and June 25. I'm aware that there have been only minor changes, but I wanted to ask here too, since I'm knew to using Kaplan material and when I purchased recently, I was given these books. Would be lovely if you could help me out.