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FR Sept 2025

Forums › ACCA Forums › ACCA FR Financial Reporting Forums › FR Sept 2025

  • This topic has 3 replies, 2 voices, and was last updated 3 weeks ago by mrjonbain.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • June 4, 2025 at 2:40 pm #717656
    Anfaal
    Participant
    • Topics: 12
    • Replies: 8
    • ☆

    Hello,

    Could you confirm if the FR lectures can be used for Sept 2025 intake and are up to date please.

    Kind regards,
    Anfaal

    June 4, 2025 at 3:16 pm #717658
    mrjonbain
    Moderator
    • Topics: 6
    • Replies: 2471
    • ☆☆☆☆☆

    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.

    June 4, 2025 at 3:20 pm #717659
    mrjonbain
    Moderator
    • Topics: 6
    • Replies: 2471
    • ☆☆☆☆☆

    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.”

    June 4, 2025 at 3:21 pm #717660
    mrjonbain
    Moderator
    • Topics: 6
    • Replies: 2471
    • ☆☆☆☆☆

    Hope this helps.

  • Author
    Posts
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