Level 20, Office 47, Central Park Towers, DIFC, Dubai, U.A.E.

Financial Reporting (FR)

About the FR exam
In the FR exam, you will develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups and how to analyse and interpret those financial statements.
Sarah Kelani
Ahmed Khan
  • The conceptual and regulatory framework for financial reporting
  • Accounting for transactions in financial statements
  • Analysing and interpreting the financial statements of single entities and groups
  • Preparation of financial statements
  • Employability and technology skills
Exam structure

The FR exam is a 3 hour and 20 minute computer-based exam with a 50% pass mark. The exam is entirely compulsory.

Download FR syllabus & study guide here.