CAP2 Print + digital
CAP2 Auditing & Assurance Study Notes
Audit risk, evidence, procedures, controls, ethics, reporting, and exam-ready decision frameworks.
Printed notes €85
Digital notes €45
Print + digital €105 Save €25
CAP2
CAP2 Financial Reporting Study Notes
CAP2 FR notes for IFRS standards, journals, disclosure, cash flows, consolidations, and financial statement preparation.
What's included
This pack helps students move from knowing standards to applying them. It covers recognition, measurement, journals, disclosure, single-company accounts, groups, and the recurring judgement calls in CAP2 Financial Reporting.
- Covers the main IFRS and IAS standards examined at CAP2.
- Includes standards cards, disclosure checklists, and calculation skeletons.
- Supports journals, cash flows, consolidations, and framework decisions.
- Built for structured application, not standard memorisation.
- Available in printed format, with digital access where selected.
Coverage areas
Core IFRS StandardsJournals, Disclosure & PresentationCash Flows & Financial Statement PreparationGroups, Consolidations & Business Combinations
What's inside the pack.
Each ACA Notes module is split into three practical parts. Part C teaches the subject, Part B turns it into exam-ready competency notes, and Part A gives you the tools for final revision and exam execution.
Part C - Long-form Notes
Part C — Learn the subject
IFRS standards, recognition, measurement, journals, disclosures, single-company financial statements, cash flows, groups, associates, joint arrangements, foreign currency, and business combinations are taught as the technical foundation of CAP2 FR.
- Builds the technical base across IFRS, journals, disclosures, cash flows, and groups.
- Teaches recognition and measurement as applied reporting decisions.
- Preserves enough detail for both single-company and group questions.
Part B - Mastery Notes
Part B — Turn knowledge into exam judgement
The material is reorganised around reporting application: choosing the relevant standard, deciding the treatment, building the journal, identifying disclosure points, and moving from a fact pattern to a financial reporting answer.
- Focuses on standard selection, treatment decisions, journals, and disclosure.
- Turns technical coverage into exam-ready application.
- Targets recurring weak points in CAP2 FR answers.
Part A - Exam Desk
Part A — Execute under exam conditions
The tools focus on FR execution: standards reference cards, disclosure checklists, decision frameworks for recurring treatment calls, goodwill and consolidation skeletons, deferred tax workings, lease and financial instrument routes, EPS and cash-flow skeletons, and integration maps.
- Includes standards cards, disclosure checklists, and journal skeletons.
- Provides goodwill, consolidation, deferred tax, lease, EPS, and cash-flow routes.
- Supports fast issue routing and clear workings.
See the Notes
We provide a substantial free sample — approximately 10% of the full notes, typically 30–45 pages — so you can review the structure, tone, and depth before purchasing.
What Students Say
I honestly found FAE Core so hard to get my head around at the start because it covers such a mix of topics. These notes made it all feel a lot more manageable. They helped me tie together strategy, leadership, risk, sustainability and the data side of things in a way that actually stuck.
What I liked most was that the notes did not feel overly academic or dragged out. FAE Core can get overwhelming quickly, especially when you are trying to cover things like governance, risk, AI and business strategy all at once. These notes made it much easier to manage.
I used these notes when I was struggling to bring my answers up to FAE standard. They helped me think more commercially and link different parts of the syllabus together instead of treating everything as separate topics. The real world examples were really great too.
Pack options
Refund policy applies — see terms. Full details →
Tracked shipping Digital access where selected Refund policy applies