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FR Accounting Standards

The ACCA Financial Reporting (FR) paper covers key International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). It includes essential IFRS such as IFRS 1 through IFRS 16 and IAS such as IAS 1 through IAS 41. This comprehensive list is crucial for understanding financial reporting requirements in the ACCA curriculum.

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260 views2 pages

FR Accounting Standards

The ACCA Financial Reporting (FR) paper covers key International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). It includes essential IFRS such as IFRS 1 through IFRS 16 and IAS such as IAS 1 through IAS 41. This comprehensive list is crucial for understanding financial reporting requirements in the ACCA curriculum.

Uploaded by

praagnya Bhadra
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Accounting Standards in ACCA Financial Reporting (FR)

The Financial Reporting (FR) paper of ACCA (F7) covers various International Financial
Reporting Standards (IFRS) and International Accounting Standards (IAS). Here’s a
comprehensive list of the key standards typically covered in FR: IFRS Standards:
1. IFRS 1 - First-time Adoption of International Financial Reporting Standards
2. IFRS 2 - Share Based Payment
3. IFRS 3 – Business Combnation
4. IFRS 5 - Non-current Assets Held for Sale and Discontinued Operations
5. IFRS 7 - Financial Instruments: Disclosures
6. IFRS 8 – Operating Segments
7. IFRS 9 - Financial Instruments
8. IFRS 10 – Consolidated Financial Statements
9. IFRS 11 – Joint Agreement
10. IFRS 12 – Disclosure Of Interest In Other Entities
11. IFRS 13 - Fair Value Measurement
12. IFRS 15 - Revenue from Contracts with Customers
13. IFRS 16 - Leases

IAS Standards:

1. IAS 1 - Presentation of Financial Statements


2. IAS 2 - Inventories
3. IAS 7 - Statement of Cash Flows
4. IAS 8 - Accounting Policies, Changes in Accounting Estimates, and Errors
5. IAS 10 - Events after the Reporting Period
6. IAS 12 - Income Taxes
7. IAS 16 - Property, Plant, and Equipment
8. IAS 19 - Employee Benefits
9. IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance
10. IAS 21 - The Effects of Changes in Foreign Exchange Rates
11. IAS 23 - Borrowing Costs
12. IAS 24 - Related Party Disclosures
13. IAS 27 – Separate Financial Statements
14. IAS 28 – Investments In Associates And Joint Ventures
15. IAS 33 - Earnings per Share
16. IAS 36 - Impairment of Assets
17. IAS 37 - Provisions, Contingent Liabilities, and Contingent Assets
18. IAS 38 - Intangible Assets

19. IAS 40 - Investment Property

20. IAS 41 – Agriculture

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