ACCA Forums
FRSeptember 2026 ACCA FR Exam - Instant Poll and Comments
Can you share which kind of questions were asked today FR exam?
Too much focused on EPS, Consolidation and Financial Instruments.
Can you give details if you remember any question?
I have trial balance with lease and convertible loan in sec C, dont have any consolidated so it was Superrrrr hard for me.
Again this was my first attempt, FR was not my thing from before but I somehow practiced and understood the standards but the questions in the exam confused me so much that i had to remember the core concepts every now then, I wish I pass. All the best to me and everyone!
Made it through Section A & B without much trouble, but the draft P&L question just seemed to keep going and going. Right of use asset & lease liability, contract liabilities, sales made after year end, convertible loan notes, deferred tax, reclassified PPE into investment property at fair value, multiple types of depreciation and more I can't remember. Guess that's what happens when it's not a consolidated group statement.
I studied a lot of consolidation, so I thought it was hard as I was not used to stand alone question, and the ratios question it was a bit trick as well, because of the discontinued operation, for me the hardest part overall it was the interpretation of the questions. Regarding section A and B I cannot say much, I thought it was ok, however I am not the right person to say as I am always stay between two and ended up chosen the wrong one, I just hope not this time 😅.
Trixky but not hard
Were exam questions for FR in September 2026 session were more similar or same to Study Hub or Bpp or Kaplan for every section ?
