About this course
A full ACCA Financial Reporting (FR) mock exam in the format and at the standard of the real paper, written for the September 2026 to June 2027 sittings and based on IFRS Accounting Standards as examined in that period, including IFRS 18 Presentation and Disclosure in Financial Statements. The paper lasts three hours and carries 100 marks, with every question compulsory. Section A contains 15 objective test questions worth 2 marks each. Section B contains three case-based questions, each with five objective test questions, worth 30 marks in total. Sections A and B are set up as interactive quizzes. Section C contains two 20-mark constructed response questions: Question 31 on the interpretation of a single entity's financial statements for a lender, and Question 32 on the preparation of a consolidated statement of financial position with an associate. When you have finished, you will find an explanation for every Section A and Section B answer, and a suggested solution and marking guide for each Section C question so you can mark your own script. Written by a Big Four senior audit manager and financial reporting lecturer (FCCA, ACA, CIA).