ACCA FR Formula Sheet
Every formula you need for ACCA FR (Financial Reporting) on two A4 pages, free to download and print. Built to the paper's current examinable scope, so there's nothing on it you won't be assessed on.
FR Formula Sheet · PDF · 2 pages · A4 · print-ready
Download the FR formula sheetWhat's on the FR sheet
- IAS 16 — Property, Plant & Equipment
- IAS 36 — Impairment
- IAS 38 — Intangible Assets
- IAS 37 — Provisions
- IFRS 9 — Financial Instruments (Amortised Cost)
- IFRS 16 — Leases
- IAS 12 — Deferred Tax
- IFRS 15 — Revenue
- IAS 41 — Agriculture & Biological Assets
- IAS 8 — Accounting Policies, Estimates & Errors
- IAS 10 — Events After Reporting Period
- Interpretation — Key Ratios
- Goodwill & NCI (IFRS 3)
- Group SFP — Working
- Intragroup Eliminations
- Mid-Year Acquisitions
- Associates (IAS 28)
- Deferred Consideration (IFRS 3)
- Revaluation in Consolidation
- Foreign Currency (IAS 21)
- Group Statement of Cash Flows
- Interpretation — Key Principles
- IFRS 18 — Income & Expense Categories
How to use it
A formula sheet is a revision aid, not a substitute for practice. Reading formulas builds recognition; applying them under time pressure builds recall, and it's recall the exam tests. The most effective way to use this sheet is alongside questions: attempt a question first, then check the sheet only when you're stuck, rather than working with it open in front of you.
Print it and keep it beside you while you work through FR questions. Once you stop reaching for it, you know the formulas are in place.
Test yourself on FR with 150 free practice questions, worked explanations for every answer, and a timed mock exam mode. Start FR practice →
This sheet is an original compilation of standard formulas mapped to ACCA FR's current examinable scope. It is a revision aid only and is not a substitute for the official formulae and rates provided in your exam. Looking for another paper? See all ACCA formula sheets. GoQualified is not affiliated with ACCA.