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Financial Accounting and Reporting: IFRS
Electronic question bank and mock exam guidance notes for the Financial Accounting and Reporting: IFRS module.
A new alternative financial reporting module for the Professional Level Financial Accounting and Reporting module is now available which means students can select a UK GAAP or an IFRS version for each of these exams. Employers will guide their students on which alternative module to take based on the reporting framework most relevant to the workplace.
As part of the ACA qualification, students will only need to sit and pass one version of the Financial Accounting and Reporting module. If they are studying the ACA independently, students should consider their future ambitions when selecting which module to sit.