Financial Reporting
Free CPA Assist
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- M1 Video Tutorials & WebinarsVideo Tutorials & Webinars are short videos that cover technical content and address complex areas and candidate pain points in each module, helping to guide you through the study guide and keep you on track during the semester.
Free CPA Assist includes Module 1 content. - M1 PDF DownloadsPDF Downloads are provided for key pieces of content including webinar slides, flowcharts, case studies and assumed knowledge primers. Additional downloads may be in spreadsheet, presentation or document form.
Free CPA Assist includes Module 1 content. - M1 Revision QuizzesRevision Quizzes are practice tests such as module quizzes and quick-fire quizzes that are available for each module, consisting of multiple choice questions with detailed solutions to reinforce your learning.
Free CPA Assist includes Module 1 revision quizzes. - Mid-Semester TestThe Mid-Semester Test is a multiple-choice practice test covering the first five weeks of semester. It is only available for ten days between weeks 5 and 7 of semester. Use it to find out if you are on track.
- Live Study Support WebinarThe Live Study Support Webinar takes you through a range of study support tips, such as summary note taking, index building, ideal study blocks and your study environment. It is also recorded so you can watch it later.
- Live Exam Preparation WebinarThe Live Exam Preparation Webinar gives you key study and exam tips from our experts. It is also recorded so you can watch it later.
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$250per subject
$250per subject
- Video Tutorials & WebinarsVideo Tutorials & Webinars are short videos that cover technical content and address complex areas and candidate pain points in each module, helping to guide you through the study guide and keep you on track during the semester.
- PDF DownloadsPDF Downloads are provided for key pieces of content including webinar slides, flowcharts, case studies and assumed knowledge primers. Additional downloads may be in spreadsheet, presentation or document form.
- Revision QuizzesRevision Quizzes are practice tests such as module quizzes and quick-fire quizzes that are available for each module, consisting of multiple choice questions with detailed solutions to reinforce your learning.
- Mid-Semester TestThe Mid-Semester Test is a multiple-choice practice test covering the first five weeks of semester. It is only available for ten days between weeks 5 and 7 of semester. Use it to find out if you are on track.
- Live Study Support WebinarThe Live Study Support Webinar takes you through a range of study support tips, such as summary note taking, index building, ideal study blocks and your study environment. It is also recorded so you can watch it later.
- Live Exam Preparation WebinarThe Live Exam Preparation Webinar gives you key study and exam tips from our experts. It is also recorded so you can watch it later.
- Expert Q&A ForumThe Expert Q&A Forum allows you to post questions and receive expert responses. It also includes access to our KnowledgeBase search feature.
- 2 x Full-Length Practice ExamsOur Practice Exams are full CPA length, format and timed to give you a real exam experience. Every question has an answer explanation, and our Exam Report shows you your score by module. You can also check out our scaled score estimates to see how you're tracking based on candidate results from previous semesters.
Course Materials
Subject overview and FAQs
Study Essentials - 2026
Timetable and Study Plan - FR
FR FAQs
FR - Overview
FR - Live Webinars
Mid-Semester Test
Mid-Semester Test Information
Practice Exams
Practice Exam Information
MODULE 1
FR M1 - 1.1 The role & framework for financial reporting
FR M1 - 1.3 Qualities of financial information
FR M1 - 1.4 Financial statement elements
FR M1 - 1.5 Application of measurement principles and 1.6 Leases
FR M1 - 1.6 Employee benefits and investment property
FR M1 - Module Quiz
MODULE 2
FR M2 - Overview
FR M2 - Part A: Accounting Policies, Errors and Estimates (IAS 8)
FR M2 - Part A: Events After The Reporting Period (IAS 10)
FR M2 - Part B: Statement of Comprehensive Income
FR M2 - Parts C & D: Changes in Equity & Balance Sheet
FR M2 - Part E: Statement of Cash Flows
FR M2 - Module Quiz
MODULE 3
FR M3 - Part A: IFRS 15 Step 1: Identifying a contract
FR M3 - Part A: IFRS 15: Steps 2 & 3
FR M3 - Part A: IFRS 15: Steps 4 & 5
FR M3 - Part B: Provisions
FR M3 - Part C: Contingent Assets and Liabilities
FR M3 - Module Quiz
MODULE 4
FR M4 - Part A - Introduction
FR M4 - Current Tax
FR M4 - Deferred Tax
FR M4 - Part B - Recognising Deferred Tax
FR M4 - Part C - Deferred Tax on Revaluation
FR M4 – Parts D and E – Presentation and Disclosure and Case Study
FR M4 - Module Quiz
Quick Fire Quiz (M1 - M4 Part B)
FR - Quick Fire Quiz 1
MODULE 5
FR M5 - Part A - Business Combinations
FR M5 - Part B - Consolidated Statements
FR M5 - Part C - Investments in associates
FR M5 - Part D - Joint Arrangements
FR M5 - Module Quiz
MODULE 6
FR M6 - Part A - What are financial instruments
FR M6 - Part A - Financial Derivatives
FR M6 - Part B - Recognition & Derecognition
FR M6 - Part C - Classification
FR M6 - Part D - Measurement of Financial Instruments
FR M6 - Part E - Hedge Accounting
FR M6 - Module Quiz
MODULE 7
FR M7 - Part A - Impairment Overview
FR M7 - Part B - Impairment of Individual Assets
FR M7 - Part C - Impairment of CGUs
FR M7 - Part D - Impairment Disclosure
FR M7 - Module Quiz
Quick Fire Quiz (M4 Part 4 - M7)
FR - Quick Fire Quiz 2
Revision
FR - Quick Fire Quiz 1
FR - Quick Fire Quiz 2
FR - Revision Plan