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Qualification Pathway Level 2 — Expertise

ACCA E2 - Financial Reporting

Prepare and interpret company financial statements under international reporting standards.

ACCA E2 - Financial Reporting

Learning Objectives

5 objectives
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Explain the regulatory framework, including the roles of the IASB and ISSB, and apply fair value and other measurement bases.

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Apply IFRS Accounting Standards to areas such as leases, financial instruments, revenue, intangible assets and income taxes.

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Prepare financial statements for single entities and for groups, including business combinations.

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Explain the IFRS Sustainability Disclosure Standards and the ethical considerations that apply to reporting.

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Analyse financial statements using financial ratios.

Programme Outline

5 topics
1

Regulation and framework

The bodies that set reporting standards, and the measurement bases, including fair value, that underpin them.

2

IFRS Accounting Standards

The recognition and measurement rules for assets, liabilities, income and expenses, from leases and financial instruments to employee benefits.

3

IFRS Sustainability Disclosure Standards and ethics

Reporting on sustainability-related risks and opportunities, and the ethical duties of those who prepare reports.

4

Presentation and disclosure, including group accounts

Producing the statements themselves, up to group level, including how business combinations are reflected.

5

Analysis of financial statements

Reading financial statements through ratios to assess a company.

Hands-On Resources

Missed a live session? Catch up here.

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Recorded Lectures Every live session is recorded and available within 24 hours.
Watch → Coming soon
description
Case Study Library Real-world accounting case studies used throughout the course.
Download → Coming soon
quiz
Practice Question Bank Exam-style questions with full worked solutions.
Access → Coming soon

Qualification Pathway

17 examinations
1
Level 1 — Knowledge ACCA K1 - Financial Accounting
£2,100.00 View →
2
Level 1 — Knowledge ACCA K2 - Management Accounting
£2,100.00 View →
3
Level 1 — Knowledge ACCA K3 - Business Law
£2,100.00 View →
4
Level 1 — Knowledge ACCA - Responsible Business Management (Essential Employability Module)
£2,100.00 View →
5
Level 2 — Expertise ACCA E1 - Taxation
£2,600.00 View →
6
Level 2 — Expertise ACCA E2 - Financial Reporting
£2,600.00 This page
7
Level 2 — Expertise ACCA E3 - Audit, Risk and Control
£2,600.00 View →
8
Level 2 — Expertise ACCA E4 - Finance and Investment
£2,600.00 View →
9
Level 2 — Expertise ACCA E5 - Performance with Data Analysis
£2,600.00 View →
10
Level 2 — Expertise ACCA - Digital Tech and Innovation (Essential Employability Module)
£2,600.00 View →
11
Level 3 — Strategic Professional ACCA S1 - Business and Sustainability Reporting
£3,200.00 View →
12
Level 3 — Strategic Professional ACCA S2 - Strategic Business Leader
£3,200.00 View →
13
Level 3 — Strategic Professional ACCA SAA - Audit and Assurance Professional
£3,200.00 View →
14
Level 3 — Strategic Professional ACCA SCF - Corporate Finance Professional
£3,200.00 View →
15
Level 3 — Strategic Professional ACCA SDS - Data Science Professional
£3,200.00 View →
16
Level 3 — Strategic Professional ACCA SPI - Performance and Insights Professional
£3,200.00 View →
17
Level 3 — Strategic Professional ACCA STA - Taxation Advisory Professional
£3,200.00 View →
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