Forums › ACCA Forums › ACCA FR Financial Reporting Forums › FR Sept 2025
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mrjonbain.
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- June 4, 2025 at 2:40 pm #717656
Hello,
Could you confirm if the FR lectures can be used for Sept 2025 intake and are up to date please.
Kind regards,
AnfaalJune 4, 2025 at 3:16 pm #717658The 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 #717659Here 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 #717660Hope this helps.
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