top of page
Financial Reporting practice questions

Financial Reporting Practice Questions

  • 172 Steps

About this course

Exam-standard practice across the whole ACCA Financial Reporting (FR) syllabus, written for the September 2026 to June 2027 sittings and set at the level of the real exam, including IFRS 18 Presentation and Disclosure in Financial Statements. The course contains 50 constructed response questions worth 20 marks each, in the style of Section C. Twenty-five test the preparation of financial statements: single entity statements from a trial balance, statements of cash flows, and consolidated statements of financial position and of profit or loss with associates and disposals. The other twenty-five test interpretation, for single entities, groups and not-for-profit and public sector bodies, from the point of view of investors, lenders, suppliers and acquirers. Every question comes with a full suggested solution with workings and a marking guide that shows where each mark is earned and the errors weaker answers make. A further 100 objective test questions are set out as interactive quizzes with an explanation for every answer: 60 questions in the style of Section A, in three sets covering the whole syllabus, and eight case-based sets of five questions in the style of Section B. Attempt each question under timed conditions, allowing 36 minutes for a 20-mark question and 18 minutes for a case, then mark your answer against the guide before reading the full solution. When you have finished, sit the Financial Reporting free mock exam.

What's inside

Wide GAAP

Read between the line items.

© 2026 Wide GAAP. All rights reserved.

bottom of page