FAE

FAE Advanced Financial Reporting Study Notes

Advanced FR notes for IFRS, groups, journals, disclosures, framework choice, and integrated case reporting issues.

Printed notes Digital access available Tracked shipping Last updated May 2026

What's included

This pack is built for financial reporting inside FAE cases. It helps students identify reporting issues, route the relevant standard, calculate adjustments, explain business consequences, and connect FR to stakeholders and decisions.

  • Covers IFRS, groups, financial instruments, cash flows, disclosures, and local GAAP differences.
  • Includes standards cards, decision frameworks, and journal skeletons.
  • Built for integrated case reporting issues.
  • Connects accounting treatment to business consequences.
  • Available in printed format, with digital access where selected.

Coverage areas

Framework Choice, Presentation & DisclosureCore IFRS StandardsGroups, Associates & Joint ArrangementsJournals, Adjustments & Case Integration

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, journals, groups, disclosures, cash flows, financial instruments, deferred tax, impairment, business combinations, associates, joint arrangements, disposals, foreign currency, and local GAAP differences are taught as applied reporting issues.

  • Teaches advanced IFRS and group reporting as applied case issues.
  • Preserves the technical depth needed for journals, disclosures, and framework choice.
  • Connects standards to stakeholder and business consequences.
Part B - Mastery Notes

Part B — Turn knowledge into exam judgement

The material is reorganised around reporting judgement: identifying the relevant framework, routing the transaction, building the adjustment, explaining policy consequences, assessing disclosure, and connecting accounting treatment to stakeholders and business decisions.

  • Focuses on framework selection, treatment decisions, adjustments, and disclosure.
  • Shows how reporting issues should be routed inside integrated FAE cases.
  • Targets weak answer patterns where students identify a standard but do not finish the chain.
Part A - Exam Desk

Part A — Execute under exam conditions

The tools focus on reporting execution: standards cards, disclosure checklists, journal skeletons, adjustment workings, goodwill and NCI structures, associate and disposal routes, cash-flow skeletons, framework-choice routes, and IFRS/local GAAP comparison tools.

  • Includes standards cards, journal skeletons, and disclosure checklists.
  • Provides group, associate, disposal, cash-flow, and framework-choice routes.
  • Supports fast issue identification and clear adjustment 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.

Rikki T. · FAE Core · Summer 2025

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.

James B M. · FAE Core · Summer 2025

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.

Matty F. · FAE Core · Summer 2025

Pack options

Pack options

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