Financial Reporting road map in ACCA Qualification

Financial Reporting Paper

Trainer Guide

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Contents
1. Introduction .................................................................................................................... 3
2. Financial reporting road map in ACCA Qualification ...................................................... 4
3. Course design .................................................................................................................. 6
4. Materials design .............................................................................................................. 7
6. Course evaluation ......................................................................................................... 12
7. Conclusion ..................................................................................................................... 13
Appendix 1 – Tutorial on looking up ACCA support materials ......................................... 14
Appendix 2 – Course program and session program (3 hours) ........................................ 20
Appendix 3 – Illustrative session plan for Financial Reporting ......................................... 21
Appendix 4 – Use of exercises .......................................................................................... 26
Appendix 5 – Course evaluation form .............................................................................. 28

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1. Introduction
Financial reporting line in ACCA qualification has been developed to equip professionals
broader and more relevant financial reporting knowledge and skills. Its key features
include:
• A comprehensive syllabus
• Essential financial reporting knowledge
• Continual evolution and updating
• Learning based on hard-materials and assessment
This Trainer Guide (TG) is designed for use by trainers in delivering trainings. The focus of
the TG is on the use of the materials that have been prepared by ACCA and covers areas
such as:
• Delivery of training
• Use of exercises
• Planning a training course
• Delivering a training course
• Course evaluation
The course uses a traditional learning approach. As well as the core hard-materials and
assessments, there are links to ACCA technical article (online documents) that the learner
may access to gain more in-depth knowledge or to understand the context of each
standard more fully.
The nature of this course will depend on the local circumstances. This includes issues such
as the number of learners, the existing knowledge of learners (eg are they finance
professionals?), the logistics of getting learners physically together, the available finance,
the time commitments of learners, the availability of classroom resources, the availability
of suitably qualified trainers, etc.
However, this document does not attempt to cater for all possible scenarios, but it does
aim to provide guidance that should be of use to a trainer in a variety of circumstances.
It also assumes an interactive teaching and learning style; ie although some of the training
will take the form of presentations by the trainer, the sessions will also contain practical
exercises and exam focus for learners to engage in and opportunities for learners to ask
questions and make other contributions to the proceedings. Additionally, the students
will be able to share and learn from each other, and this form of interaction should be
encouraged by the trainer.

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2. Financial reporting road map in ACCA Qualification
The ACCA syllabus consists of three stages, but in this course, the exams which are
Financial Accounting (FA) and Financial reporting (FR) will be focused on.

Stage 3
Applied Skills

Stage 2 Essentials
Applied Skills • Strategic Business
Leader (SBL)
Stage 1 • Corporate and • Strategic Business
Applied Business Law (LW) Reporting (SBR)
knowledge • Performance Option (Pick two)
Management • Advanced Financial
• Business and
(PM) Management (AFM)
Technology (BT)
• Taxation (TX) • Advanced
• Management
• Financial Performance
Accounting
Reporting (FR) Management (APM)
(MA)
• Audit and • Advanced Taxation
• Financial
Assurance (AA) (ATX)
Accounting (FA)
• Financial • Advanced Audit and
Management Assurance (AAA).

It is important that the trainer is familiar with the form and content of the ACCA Financial
Accounting and Financial Reporting subject in order to be able to guide the students
through it effectively.

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Financial Reporting
Financial Reporting provides you with the skills required to apply accounting standards
and the conceptual framework in the preparation of financial statements and how to
analyse and interpret those financial statements.
The main elements of this paper are as follows:

Accounting for
Transactions in financial
statements

Preparing single entity

The conceptual financial statements Analysis and
and regulatory
Interpretation of
framework for
financial
financial
statements
reporting Preparing consolidated
financial statements

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3. Course design
Learning facilities
For any training session, the facilities aspects are an essential element in ensuring a
successful and beneficial event. The following is a list of key issues, and each one needs
to be allocated to a responsible person (administrator, trainer, etc) and checked prior to
the event and/or during the event depending on the nature of the activity:
• Selection and booking of venue
• Arrangements for room layout and facilities – chairs, desks, tables, AV equipment,
computer equipment (if required), flipchart/whiteboard and pens, access to
restroom and catering facilities, IT support, Wi-Fi access, paper and pens for
students, water and glasses, etc
• Pre-course information to students – joining instructions, preparatory reading,
transport arrangements, parking, security access to building
• Copying and collation of handouts
• Catering arrangements – breaks, lunch

Learning materials
Learning materials are designed to be utilised in the course. These have been structured
into chapters. These materials will be used to support the delivery of whole the course.
The learning materials comprise of:
• Lecture note with practical exercises
• Question bank (3 parts covered course syllabus, 1 Mock test exam)
• ACCA technical articles (links are noted in hard-copied materials)
Learning materials are described in detail in Section 3 – Materials design.
Trainers
It is assumed that one trainer should deliver a full course, but there are different ways of
approaching this depending on the needs and resources of the organisation. One
alternative is to have a team of trainers for the course, and to arrange the delivery by
using several trainers from the team. This might be based on individual specialisms – eg
one trainer may be able to deliver a number of topics, but may not be confident in
delivering the content on financial instruments or consolidation.
Mixed ability students
Mixed ability groups will present additional challenges for the trainer, as this may simply
be too challenging for the less-knowledgeable students and be too slow for those with
more advanced skills.
There are some approach that trainers should apply to solve this problems:

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• Use of exercises can play an important part in keeping different levels of learner
engaged as fully as possible, as individuals can work on the exercise at a pace that
suits them, and the trainer can give additional support during the exercise to those
that require it.
• Providing additional exercises as homework can also be useful in providing assistance
for some students to improve their knowledge and skills or to provide advanced
challenge to those who require it.
• The trainer can also make use of the advanced skills and knowledge of some students
by inviting them to contribute in different ways: eg by leading discussions, providing
solutions to questions, assisting other learners during an exercise, etc.

4. Materials design
Course materials
Additional material structures are based on around the eleven main elements of FA and
FR exams mentioned in Section 2 - Financial Reporting road map in ACCA Qualification.
• Lecture note:
Both FA Lecture Note and FR Lecture Note have been designed to cover all the
content of the syllabus.

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 Each chapter of the lecture include 5 main parts:
o Learning outcomes: Learning objectives of each chapter
o Chapter overview: Overview main parts in each chapter
o Main knowledge: Full coverage of the syllabus and study guide, broken down
into chapters and sessions. Graphs, illustrative examples, short questions and
exam focus are included in each chapter.
o Table of formulae: Summarize formulae mentioned in each chapter.
o Exam-standard questions: 3 practice questions are designed follow exam-
standard.
• Questions and answers bank:
Questions and answers bank for FA exam and FR exam are designed following real
exam structure.
They include 3 main parts:
o Questions: About 150 questions fully covering 3 main difficulty levels are
designed to focus on main knowledge in 2 exams. The style of questions must
fully reflect the current structure of the exam and the current question types.
o Answers: Answers are designed in detail with specific guidance. Relevant
comments from examiner’s reports are reproduced with each answer.
o Mock exam: At least 1 mock exam is inserted and given detail answers.
ACCA Support materials
There are many ACCA online supported materials which can help the trainers and
students to gain more knowledge about some specific topic. Some ACCA support
materials can be summarised as follow:
• CBE specimen exam: It indicates how the exam will be assessed, structured and the
likely style and range of questions that could be asked. Any student preparing to take
this exam should familiarise themselves with the exam style.
• Examinable documents: It contains exam notes which provide guidance on
examinable material.
• Planning your study: Clear planning designed for studying to help to maximises your
chances of success.
• How to prepare for on-demand computer-based exams: Identifies some key steps
in preparing for on-demand computer-based exams (CBEs). It introduces the wide
range of resources available on the ACCA website and explains how answering
questions successfully requires you to develop a range of skills and exam techniques.
• Examining Team guidance: The examiners' reports are an essential study resource.
Read them to learn about mistakes that students commonly make in exams and how
to avoid them.
Technical articles: It briefly mentions main content of difficult topics.The learning
objectives includes 2 main objectives:

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• Student’s objectives: These objectives is the purposes of students. Almost students
want to apply knowledge learned to the exam and in reality.
• Teaching objectives: These focus on helping the participants to gain three main skills,
which are memorizing, comparison and creation, to meet the student’s objectives.
o Memorization: Ensure that the students can understand and memorise some
basic parts of knowledge (i.e., definitions, principles, key terms, etc)
o Comparison: Ensure that the students can understand the differences between
two or more parts of knowledge and can distinguish between them.
o Creation: Ensure that the students can understand, memorize, distinguish and
apply these skills to advanced questions or advanced situations.
Teaching objectives and student’s objectives can be used to identify suitable teaching
methods and testing methods by following the matrix:

Applying to the exam Apply in reality

Memorization [1] [4]

Comparison [2] [5]

Creation [3] [6]

Matrix 1 – Learning objectives

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Teaching methods
There are some teaching methods can be used to delivery knowledge:
• Lecturing
• Lecturing with illustrative examples
• Comparing
• Visualizing (e.g., diagram, presentation slides, use of a flipchart)
• Giving real situations
• Splitting content into chunks or steps
By using the Matrix 1 about Learning objectives, teaching methods can be identified
specifically as follow:

Ref Discription Teaching methods

Lecture
Memorize knowledge to apply to the exam: Lecture with illustrative
[1]
Focus on main knowledge. examples
Split content into chunks

Lecture
Compare knowledge to apply to the exam: Lecture with illustrative
Focus on main knowledge requiring examples
[2]
classification, comparison, distinguish
between true objects and false objects. Compare
Visualize

Lecture
Lecture with illustrative
examples
Creation for applying to the exam: Focus on a
[3] series of related important theories for Compare
applying to deal with logical questions. Visualize
Split content/answers into
chunks or steps

Memorize to apply in reality: Focus on main Lecture

knowledge related to real situations.
Lecture with illustrative
[4] The trainer should distinguish which is examples
knowledge for the new workers and which is
knowledge for the experienced workers. Visualize

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 Compare to apply in reality: Focus on the real
Lecture
situations, which are applied the knowledge,
require the students distinguish between Lecture with illustrative
[5] true of false of application. examples
The trainer should distinguish between Compare
situations for new workers and situations for Visualize
experienced workers.

Lecture
Creation for applying in reality: Focus on
using working papers/files to create some Lecture with illustrative
files required. examples
[6] The trainer should distinguish between Visualize
working papers/files for the new workers and Split content/answers into
working papers/files for the experienced chunks or steps
workers.
Real situations

Testing methods
Testing methods can be used as the ways to assess the understanding levels of the
students. The trainer should know that whether students have gained knowledge or not
or they were struggling with which part of knowledge.
There are four main assessment activities can be applied:
• Split content into some short questions and ask the students quickly.
• Give some examples or exercises and ask the students to deal with these.
• Request the students for summarizing the whole chapter learned.
• Preparation for the subsequent session should be required.
Note: Gaming is one of the effective ways to not only meet the learning objectives but
assess the students also.
Session plans
An effective session, therefore, needs to be planned by the trainer. This is not just a case
of referring to a course programme (which does not usually have a lot of detail) and
noting the number of hours that have been allocated to a topic. It means breaking down
the available time into short elements, and identifying what is learning objectives, what
slot should focus on, what teaching method and testing method should be used.
Examples of FR session plans are shown in Appendix 3.

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The key benefits of a session plan are:
• The trainer can ensure that time is used as effectively as possible
• The trainer can ensure that a variety of learning styles are included in the session
• The trainer can use it to monitor progress during the session, amending their
approach if some of the timings do not go as planned (eg a discussion takes longer
than intended)
• The notes can be used to remind the trainer of key points that need to be
emphasised, difficult areas that learners often struggle with and that might need
clarification, etc
• The trainer can identify how different sections of the session fit together and how
they relate to things like time of day, the timing of breaks, etc.
• The trainer can anticipate when certain resources are required and make sure they
are ready at that point in the session (eg by loading a PowerPoint presentation before
the session and having it ready at the correct slide for when it is needed)
Use of exercises in training
In the example of a session plan shown in Appendix 3 and discussed briefly above, there
is references to the use of exercises as a way of providing variety in the session and to
achieve some other objectives. In technical modules, particularly where the training takes
place over several sessions, it is essential to design exercises carefully into the training
programme and into individual sessions. Exercises should not be used simply as a way of
breaking up a session; each exercise should have a clear purpose and should support the
learning objectives of the session.
Appendix 4 sets out some key points in relation to the use of exercises, covering the
purpose of exercises within training, the types of exercise commonly used by trainers,
some potential problems where exercises are used inappropriately, and finally some
guidance on how to ensure that exercises are used to aid effective learning.

6. Course evaluation
It is important that students have an opportunity to provide feedback on the learning
experience. This should be carried out as soon as after the course has been completed.
After consider approaches for taking the feedback, we recommend that the best option
is to send the online feedback for students in 2 to 3 days after the course, as the student
will have a chance to reflect on the experience. This may mean that more reasoned,
considered feedback will be received. Moreover, the return rate for course evaluation
questionnaires that are requested sometimes after the course has ended can be quite
high.
Design of a course evaluation form depends on the nature of the course and the
information that trainers and other wish to gather from the process. A balance needs to
be struck between making the form quick and easy to complete and providing scope for
students to give any feedback they feel is relevant. To make the information easy to
analyse, the form should include clear and simple questions that have a definite answer:

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eg ‘which was the most useful session in the program? But it is also useful to have at least
one more open question, to ensure that the student feels that their opinions are valued:
eg ‘Are there any additional observations or comments on the training course that you
wish to make?’.An example of a simple course evaluation form is included as Appendix 5.

7. Conclusion
This document, as stated in the introduction, sets out guidance for training providers in
relation to the course design, delivery of training courses and course evaluation for the
financial reporting in ACCA program. It sets out key aspects of best practice in the
management and delivery of a training program and in ensuring that training sessions
lead to effective learning.

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Appendix 1 – Tutorial on looking up ACCA support materials
Step 1: Go to ACCA website: https://www.accaglobal.com/
Step 2: Chose the tab named “Students”.

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Step 3: In the display of Students tab, rolling down and choose “Find study resources”.

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Step 4: In the subsequent display, following 2 steps shown.
For the first one, choosing ACCA qualification as your qualification:

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For the second one, selecting Financial Accounting (FA) for the support materials of FA exam or Financial Reporting (FR) for the support
materials of FR exam:

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Step 5: ACCA support materials displayed follow 2 stages from Getting started to Learning and revision. You can select the suitable one.

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Appendix 2 – Course program and session program (3 hours)
Financial reporting (FR)

Session Content Time (hours)

The conceptual framework
1 Accounting for inflation 3
The regulatory framework
2 Tangible Non - Current Assets 3

3 Tangible Non - Current Assets 3

Intangible Non - current Assets
4 3
Inventory and agricultural
5 Impairment of assets + Financial instrument (P1) 3

6 Financial instrument (P2) + Lease (P1) 3

7 Lease (P2) + Provisions and contingencies 3

Practices: Financial instrument + Lease
8 3
Midterm test (37.5') + Correct (75')
Revenue
9 3
Foreign currency transaction
10 Income tax 3
Preparation of financial statements for company
11 Statement of cashflows 3
Introduction to to consolidated financial statements
12 Consolidated Statement of Financial Position 3
Consolidated Statement of Profit or Loss and other Comprehensive
13 3
Income
Accounting for associates
14 3
Practices: Consolidated SoFP + SoPL
Earnings per share
15 Accounting policies, changes in accounting estimates and errors 3
Events after reporting date
Accounting for specialised, not-for-profit, and public sector entities
16 3
Practice: EPS + Interpretation of financial statements
17 Revision 3

18 Revision 3

19 Online Final Test 3

Total 60

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Appendix 3 – Illustrative session plan for Financial Reporting
Chapter 6 Inventory and Agricultural – FR Lecture note
No. Time
Learning objectives Main content Teaching method Resources Assessment method
allocated
Trainer should:
Ensure that students Review previous session
• Briefly summarize the previous session.
1 memorize main point of Review student 10 mins
• Provide guidance/ Correct home works
previous session. homework
from previous session.
Trainer should:
Ask students to attempt
Review knowledge
Ensure that Students • Using short answer question to test Kahoot game with 5 or
related to inventory
2 recall what they learned student more questions. Check 10 mins
that learnt in financial
about inventory that they understand
accounting • Build a learning game with multiple
correct answers.
choice question.

Trainer should:
• Introduce IAS 02 and Session structure
(Definition, measurement, recognition
to Disclosures).
Chapter 6 –
Students know
Overview session and • Highlight the importance of IAS 02 as a Learning outcomes
3 generally main point of 6 mins
objectives highly examinable topic.
this session Chapter 6 –
• Introduce generally knowledge which Chapter overview
students can gain after this session.
• Summarize main sections covered in
Chapter 6.
Ensure clear Present and explain
Trainer should:
understanding of definition of inventory Chapter 6 – Section
4 6 mins
inventory definition for and some relevant Use slides to notice students of key points I
students to apply to the terminologies mentioned in inventory definition.

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 exam and apply in
reality.
Trainer should:
Ensure the students
• Introduce generally 2 ways to value Ask students for
memorize that there are
Remind valuation of the inventory (The basic rule and Chapter 6 – Section answering questions
5 2 ways to value the 6 mins
inventory Valuation methods). II.1 about this scope of
inventory.
inventory that learnt in FA
• Point out that this part is very
important.

Trainer should:

Ensure that students • Explain each part of Cost of inventory

can recall knowledge formula in detail and notice that other
about cost of inventory cost must is the cost incurred to bring
the inventories to their present Ask students for
and distinguish costs
Remind definition of location and condition. Chapter 6 – Section answering questions
6 included in and 6 mins
Cost of inventory II.1 about this scope of
excluded from Cost of • Point out which cost included in Cost inventory that learnt in FA
inventory for students of inventory and which cost excluded
to apply to the exam as from Cost of inventory.
well as in reality
• Give illustrative examples to make this
session easier to understand

Trainer should:
Ensure that students
• Introduce the formula used to
can recall this formula
calculate Cost of goods sold from
and how to calculate Present and explain
opening inventory, purchases and Chapter 6 – Section
7 cost of inventory and formula to calculate 6 mins
closing inventory by giving an exercise. II.1
apply to the exam as cost of inventory
well as in reality. • Notice students of key points
mentioned in cost of inventory
formula

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 • Using image to present

Ensure that students

can recall this formula Trainer should:
and how to calculate Chapter 6 – Section
Apply the cost of Work through the question and solution Ask students for doing
8 cost of inventory and II.1 8 mins
inventory and explain the reasoning being applied questions
apply to the exam as
and how figures in the solution are
well as in reality.
derived.

Trainer should:
• Explain NRV formula and situations in
Ensure that students which NRV is lower than Cost in detail.
can recall knowledge
• Give illustrative examples to make this
about net realizable Explain Net realizable Chapter 6 – Section
9 session easier to understand. This 8 mins
value formula to apply value II.2
example might be linked to the one
to the exam as well as
mentioned in Cost of inventory, and
in reality.
then the trainer can apply the basic
rule to calculate the value of
inventory.
Tea-break 10 mins
Trainer should:
• Notice that the basic rule regularly
Ensure that students
mentioned in the exam.
can apply knowledge Exam standard
Exam focus point about
11 about cost of inventory • If students are struggling, the tutor question – 10 mins
adjust cost of inventory
and NRV in exam. should work through the question and Question 3
solution by some steps and explain the
reasoning being applied and how
figures in the solution are derived.

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 Ensure that the
students can recall 3
Trainer should:
method to calculate
Chapter 6 – Section Ask students for
cost of inventory that Methods of calculation • Using table to compare 3 methods
12 II.3 comparing 3 methods 20 mins
learnt in financial cost of inventory
• Give illustrative examples to make this before presenting
accounting: FIFO, AVCO
session easier to understand
and Specific
identification method.
Chapter 6 – Section
Trainer should:
III
Ensure that students
• Using a table to compare double
can distinguish
entries of some transactions of
recognition inventory
inventory in 2 accounting methods.
transactions between 2 Ask students for
Recognition of
13 accounting methods for • Give some illustrative examples. These comparing 2 methods 10 mins
inventory
students to apply to the example can be done by 1 or 2 before presenting
exam as well as apply in students and the trainer should
reality. explain the reasoning being applied
and how figures in the solution are
derived.
Ensure that the Chapter 6 – Section
students can memorize Trainer should: IV
14 disclosures of inventory Disclosure of inventory Explain disclosures of inventory according 5 mins
to apply to the exam to IAS 02.
and in reality.
Inventory in paper Past exam FR -
exam Trainer should: ACCA
Type 1: Calculate cost of • Notice that the basic rule regularly
Ensure student can Give past exam for
inventory/Sale/Gross mentioned in the exam.
know about type as well students and dividend
15 profit rely on mark-up or 40 mins
as level of exercise in • Prepare list of past exam exercises students into groups to
financial reporting exam margin following 3 types. solve questions
Type 2: Adjust cost of • If students are struggling, the tutor
inventory should work through the question and

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 Type 3: Inventory solution by some steps and explain the
include in unrealized reasoning being applied and how
profits (URPs) figures in the solution are derived.

Ensure that the Trainer should:

participants can
16 Summary Review main points of session and ask if 6 mins
memorize all main point
there are any questions to help students
in this session.
to memorize by drawing mind map.
Practice and homework
• Ask students to
engage Kahoot game
with 5 or more
questions. Check that
they understand
Ensure that the correct answers.
participants can
• Check, correct these
17 memorize all main point 10 mins
questions by some
in this session.
steps and explain the
reasoning being
applied and how
figures in the solution
are derived.
• Assign homework.
Total 180 mins

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Appendix 4 – Use of exercises
Reasons for using exercises:
• To provide variety
• To enable completion of Kolb cycle (ie encouraging learners to reflect, construct
theories, test by applying in practice)
• To cater for students with ‘pragmatist or ‘activist’ preferred learning styles (by
including practical and active content)
• To provide opportunities to apply knowledge (eg case studies)
• To develop numerical skills
• To encourage interaction amongst students (group work, presentations)
• To test learning (so exercises must relate to learning objectives)
• To explore practical issues (through discussion, role play, analysis, etc)
Types of exercise
• Short questions or discussions
• Individual exercises
• Group exercises
• Numerical exercises focusing on one issue
• Numerical exercises combining several topics
• Practical examples and case studies
• Formative tests
• Quizzes
• Multiple choice questions
• Homework
Common problems in using exercises in training
• Lack of clarity on what students are expected to do
• No specific objective or clear learning points
• Lack of continuity with other parts of the session
• Level of difficulty is inappropriate for some or all students
• Insufficient support from the trainer during the exercise
• No progression from easy, to intermediate, to challenging levels
• Insufficient feedback from the trainer
o On how the students performed
o On what a good answer looks like
o Illustrating the techniques that should be employed
• Too much or too little time allocated
• Scheduled at an inappropriate point in the session
• Students opt out or fail to complete

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Guidance on effective use of exercises in training
• Have a clear purpose for each exercise (not just filling time)
• Ensure that documentation (slides, handouts, model answer) is clear and
comprehensive
• Ensure that preceding sessions provide sufficient background and knowledge
• Schedule the exercise in the session program and consider
o Nature of other parts of the session
o What is the appropriate time of day
o What time is required
o Any resources required
• Decide what format is most effective (individual, group, syndicate)
• Plan how the exercise will be introduced, managed and closed
o Design slides, handouts and trainer notes accordingly
• Build in some contingency plans

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Appendix 5 – Course evaluation form
Financial Reporting Paper (ACCA program)
Please answer the following questions regarding the course that you have just attended. This will
help us ensure that future courses will be as effective as possible and will provide information on
how the organisation can provide further assistance and support.
1. Your details

Name

Class

School

2. Course details

Date

Name of trainer(s)

3. Trainers

Do trainers have professionally knowledge and skill about financial reporting?

Do trainers have suitable method of knowledge imparting?

Are trainers willing to support student?

4. Learning materials

Do learning materials cover the key examinable syllabus areas into chapters and
sessions?

Do learning materials have coherent and logical content

5. Course effectiveness

Which were the most effective

parts of the course?

Which were the least effective

parts of the course?

Please provide any further

comments on the course

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4. Further activities

Please provide details of ways in which we can provide further training that would be of interest to you

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