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Certificate Level
Accounting
Assurance
Business, Technology and Finance
Law
Management Information
Principles of Taxation
Professional Level
Audit and Assurance
Business Strategy and Technology
Financial Accounting and Reporting
Financial Management
Tax Compliance
Business Planning: Taxation
Advanced Level
Corporate Reporting
Strategic Business Management
Case Study
Professional LevelFinancial Accounting and Reporting

Professional Level · 14 topics

Financial Accounting and Reporting

Source and Version

Syllabus: ICAEW ACA Professional Level 2026 · Reviewed: 2026-05-04

ICAEW ACA syllabusLocal syllabus coverage review

Your path through this module

IASB Conceptual Framework (Detailed)Not startedRevenue Recognition (IFRS 15)Not startedFinancial Instruments (IFRS 9 and IAS 32)Not startedLeases (IFRS 16)Not startedEmployee Benefits (IAS 19)Not startedIncome Taxes (IAS 12)Not startedProperty and ImpairmentNot startedProvisions and EventsNot startedGroup Financial Statements (Comprehensive)Not startedAssociates and Joint Arrangements (IAS 28 and IFRS 11)Not startedChanges in Group StructuresNot startedStatement of Cash Flows (IAS 7 Advanced)Not startedEarnings Per Share (IAS 33 Advanced)Not startedInterpretation and AnalysisNot started