Skills level
ICAN Financial Reporting past questions
Pick a year and a diet below, or use the selectors above. Each paper lists its objective and theory questions, with answers where we have them and links to the notes.
9 diets2021-2026 years140 questions mapped to notes
Source: ICAN Pathfinder, Financial Reporting
Years and diets
| Year | May | November |
|---|---|---|
| 2026 | View paper | - |
| 2025 | View paper | View paper |
| 2024 | View paper | View paper |
| 2023 | View paper | View paper |
| 2022 | View paper | - |
| 2021 | - | View paper |
Most-tested topics
The topics behind the most past questions in Financial Reporting.
- IAS 16 (ii): revaluation, derecognition and disclosureasked 6 times
- IAS 16 (i): recognition, cost and depreciation of property, plant and equipmentasked 5 times
- The Conceptual Framework (i): objective, users and qualitative characteristicsasked 5 times
- IAS 2: inventoriesasked 5 times
- Company financial statements from a trial balance (ii): revaluation, tax, share issues and held-for-sale itemsasked 4 times
- IFRS 15 (i): the five-step model, contracts and performance obligationsasked 4 times
- The regulatory framework: IASB, IFRS adoption and FRC Nigeriaasked 4 times
- IAS 40: investment propertyasked 4 times
- IFRS 3: goodwill and non-controlling interestasked 4 times
- IAS 12 (ii): deferred tax recognition, measurement and disclosureasked 4 times