Professional Level · FAR
Financial Accounting and Reporting
Source and Version
Syllabus: ICAEW ACA Professional Level 2026 · Reviewed: 2026-05-04
ICAEW ACA syllabusLocal syllabus coverage review
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IASB Conceptual Framework (Detailed)
Revenue Recognition (IFRS 15)
Financial Instruments (IFRS 9 and IAS 32)
Leases (IFRS 16)
Employee Benefits (IAS 19)
Income Taxes (IAS 12)
Property and Impairment
Provisions and Events
Group Financial Statements (Comprehensive)
Associates and Joint Arrangements
Changes in Group Structures
Statement of Cash Flows (IAS 7 Advanced)
Earnings Per Share (IAS 33 Advanced)
Interpretation and Analysis