FA2 and FFA/FA
Examinable
Documents
September 2023 to
August 2024
FINANCIAL ACCOUNTING
IAS 1
IAS 2
IAS 7
IAS 10
IAS 16
IAS 27
IAS 28
IAS 37
IAS 38
IFRS 3
IFRS 10
IFRS 15
The documents listed as being examinable are
the latest that were issued by 31 August 2022
and will be examinable in computer-based
exams (CBEs) from September 2023.
Documents may be examinable even if the
effective date is in the future.
The study guide offers more detailed
guidance on the depth and level at which the
examinable documents will be examined. The
study guide should be read in conjunction
with the examinable documents list.
Title
International Accounting Standards (IAS®
Standards)/International Financial
Reporting Standards (IFRS® Standards)
Presentation of Financial Statements
Inventories
Statement of Cash Flows
Events after the Reporting Period
Property, Plant and Equipment
Separate Financial Statements
Investments in Associates and Joint Ventures
Provisions, Contingent Liabilities and Contingent Assets
Intangible Assets
Business Combinations
Consolidated Financial Statements
Revenue from Contracts with Customers
Other Statements
Conceptual Framework for Financial Reporting
(Conceptual Framework)
FA2
FFA/FA
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