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The F1 exam focuses on how to prepare full financial statements for a single company and the principal consolidated financial statements for a simple group.
You will also learn about the regulatory and ethical context of financial reporting. This is vital in ensuring financial statements meet users’ needs.
For F1 and F2, changes to accounting standards will be fully examinable in the main diet following the date in which the standard or revisions become mandatory for reporting entities.
For example, the standards having a mandatory adoption date for financial periods beginning on or after 1 January 2013 will be examined in the financial pillar from the May 2013 diet.
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