Applied Skills

Financial Reporting

Explores advanced financial reporting, including consolidated accounts and interpretation of financial statements.

  • 14 hours of online tuition
  • Applied theory sessions
  • Mock exams on current pre-seen
  • 5 mocks on current pre-seen
  • 5 mocks on current pre-seen
  • ACCA exam debrief lectures
  • 250 exam-grade questions
  • Specimen exam debriefs
  • 270 exam-grade questions
  • 260 exam-grade questions
  • Integrated exam scenarios
  • Integrated exam scenarios
  • Practice exam debrief lessons
  • Downloadable course notes
  • 200+ exam-grade questions
  • 200 practice questions
  • Mock exam debrief lectures
  • 200 exam-grade questions
  • 205 exam-grade questions
  • 200 exam-grade questions
  • Mock exam debrief lectures
  • Exam debrief lectures
  • Condensed OT review sessions
  • Mock marking
  • Full tutor support
  • Award-winning training
  • 100% refund if you fail (Elite)
  • Exam debief lectures
  • Forever access (lifetime pass guarantee)

Start learning from only £149.

Your Tutor

James Griffiths

With nearly 30 years in teaching financial accounting for ACCA and CIMA, James Griffiths excels at simplifying complex topics. He instructs ACCA FA and FR, along with CIMA F1 and F2 at VIVA, and applies F1 and F2 theories to CIMA OCS and MCS courses.

Course Features & Benefits

Explores advanced financial reporting, including consolidated accounts and interpretation of financial statements.

On-demand video lectures

HD video lectures covering the entire syllabus delivered by expert tutors. Crisp audio and vivid examples, accessible from anywhere.

Integrated Exam Scenarios + Solutions

Lectures include integrated questions, where your tutor walks you through exam-realistic scenarios explaining how to answer on exam day.

100s of Practice Questions
130 Revision Questions

Test your understanding with exam-grade practice questions across every chapter of the syllabus.

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Downloadable lesson notes

Download detailed course notes covering the complete course syllabus. Crafted with clarity, these concise and clear guides are filled with real-world examples.

Mock exam debriefs

Your tutor walks you step by step through entire ACCA PM exam papers, showing you exactly how to answer and master your timing on exam day.

Structured study flow

VIVA's courses are structured in manageable unit by unit blocks. Your progress is saved automatically so you can resume where you stopped.

Mock Exam Debriefs

Your tutor walks you through every question from the ACCA AFM practice and specimen exams, explaining how you should answer on exam day.

Interactive workshops

Our Case Study courses include live, interactive sessions with your tutor and fellow students. Personalised guidance on exam technique and marking criteria.

Exam Debrief Lectures

Your tutor walks you through two full ACCA FM practice papers, explaining in detail how you should answer such questions on exam day.

Exam debrief lectures

Your tutor walks you through four ACCA AAA past papers, explaining in detail how you should answer such questions on exam day.

Exam Debrief Lectures

Your tutor walks you through every question from two ACCA SBR specimen exams and one mock exam, explaining how you should answer on exam day.

ACCA Specimen Exam Debriefs

Your tutor walks you through every question from the ACCA LW specimen exam, explaining how you should answer on exam day.

Forever access

When you buy an individual course with VIVA, you get access to that course forever. With any future syllabus updates automatically added at no additional cost.

Specimen Exam Debriefs

Your tutor walks you through every question from the ACCA AA specimen exam, explaining how you should answer on exam day.

True subject expertise

VIVA only works with elite tutors from across the UK and Ireland - from university lectures to former Big 4 managers and company directors.

Student community

VIVA's partnership with Circle offers access to a modern private community platform to connect with your fellow CIMA students, share ideas, and receive guidance and discussion ideas from your tutor.

Why VIVA?

  • Multi-award winning accountancy tuition - VIVA has won and been nominated for several prestigious awards since its founding, including the CIMA Global Pass Rate Excellence Award and the PQ Magazine Awards.
  • Accredited provider - VIVA is officially recoginsed by CIMA as an accredited tuition provider, meaning you're getting content and coverage that you can trust.
  • Groundbreaking value - born online, VIVA's unique scaled delivery model ensures you get direct access to the world's best tutors without being charged to cover bloated overheads as with traditional providers.
  • Student satisfaction - we prefer to let our students do the talking. Check out what they're saying about VIVA and why they rate us 4.9 out of 5 here.
  • Flexible payment and study plans - VIVA offers several study options, including individual courses, instalment plans and our famous All Access yearly subscriptions.

Course Syllabus

Financial Reporting covers explores advanced financial reporting, including consolidated accounts and interpretation of financial statements..

Section 1

1.5 hours of training
The Conceptual Framework
The Regulatory Framework
The Concept of Group Accounting & Consolidations
Section 1 - 30 Practice Questions

Section 2

8 hours of training
Tangible Non-Current Assets
Intangible Non-Current Assets
Impairment of Assets
Inventory & Biological Assets
Financial Instruments
Leasing
Provisions & Events After the Reporting Period
Taxation
Assets Held for Sale & Discontinued Operations
Accounting Policies, Changes in Accounting Estimates & Errors
Earnings Per Share
Revenue
Government Grants
Foreign Currency Transactions
Section 2 - 140 Practice Questions

Section 3

1.5 hours of training
Limitations of Financial Statements
Interpretation of Financial Statements
Limitations of Interpretation Techniques
Specialised, Not-for-Profit & Public Sector Entities
Section 3 - 40 Practice Questions

Section 4

3 hours of training
Preparation of Single Entity Financial Statements
Statement of Cash Flows
Consolidated Statement of Financial Position
Consolidated Statement of Profit or Loss
Accounting for Associates
Group Disposals
Section 4 - 60 Practice Questions

Section 5

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Section 6

No items found.

Section 7

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Section 8

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Section 9

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course pricing

Single Course or All Access

Financial Reporting

Standard Course

On-demand tuition to get yourself exam ready. Ideal for those who require a flexible learning schedule.

  • Full up-to-date syllabus coverage (2026 - 2027)
  • On-demand video lectures
  • 270 exam-grade practice questions
  • 260 exam-grade practice questions
  • 200+ exam-grade practice questions
  • Mock exam debrief lectures
  • Applied theory sessions
  • Integrated exam scenarios
  • 100s of exam grade practice questions
  • 5 mock exams
  • Past paper debrief lectures (16 hours)
  • Mock exam debrief lectures
  • 100s of practice questions
  • Downloadable lesson notes
  • 200+ exam-grade practice questions
  • 200 exam-grade practice questions
  • 250 exam-grade questions
  • Specimen exam debrief lectures
  • 205 exam-grade practice questions
  • 130 exam-grade practice questions
  • Mock exam debrief lectures
  • Course access unlimited
  • New features coming soon (added free of charge)
FA
PM
AA
ATX
MA
TX
SBL
AFM
BT
FR
SBR
AAA
FM
LW
APM

All 15 Courses

ACCA All Access

12-month or lifetime subscription to all 15 Standard Courses. Ideal for those planning to take 2+ exams over the next year.

  • All 15 ACCA standard courses
  • Full up-to-date syllabus coverage
  • 287 hours of on-demand video lectures
  • Integrated exam scenarios
  • 5 mock exams per subject - including Case Studies
  • Mock marking on all Case Study mock exams
  • 2,600 exam-grade practice questions
  • Mock exam debrief lessons (for select subjects)
  • Downloadable lesson notes
  • New features coming soon (added free of charge)
FA
PM
AA
ATX
MA
TX
SBL
AFM
BT
FR
SBR
AAA
FM
LW
APM
£399
£599
Buy 1 Year
£799
£499
£999
£799
Buy Lifetime
£799
£599
course pricing

Choose your window and unlock your award-winning course

The course runs for weeks, starting on .

Features
Comprehensive pre-seen analysis lectures
Tutor-annotated pre-seen document
Applied theory sessions (core activites + exam scenarios)
Integrated exam scenarios
Personal marking for all mock exams
Mock debrief lectures
OT theory reviews
Interactive workshops
Exam technique sessions
Downloadable course notes
Tutor-moderated student forum
100% refund if you sit and fail your exam
£699
£149

The course runs for weeks, starting on .

Features
Comprehensive pre-seen analysis lectures
Tutor-annotated pre-seen document
Applied theory sessions (core activites + exam scenarios)
5 mock exams on current pre-seen (with solutions)
Personal marking for all mock exams
Mock debrief lectures
OT theory reviews
Interactive workshops
Exam technique sessions
Downloadable course notes
Tutor-moderated student forum
£599
£149

The course runs for weeks, starting on .

Features
Comprehensive pre-seen analysis lectures
Tutor-annotated pre-seen document
Applied theory sessions (core activites + exam scenarios)
5 mock exams on current pre-seen (with solutions)
Personal marking for all mock exams
Mock debrief lectures
OT theory reviews
Interactive workshops
Exam technique sessions
Downloadable course notes
Tutor-moderated student forum
£599
£149

The course runs for weeks, starting on .

Features
On-demand video lectures
Tutor-annotated pre-seen document
Applied theory sessions (core activites + exam scenarios)
5 mock exams on current pre-seen (with solutions)
Personal marking for all mock exams
Mock debrief lectures
OT theory reviews
Interactive workshops
Exam technique sessions
Downloadable course notes
Tutor-moderated student forum
£599
£149
chosen by professionals

Trusted by over 10,000 students

Suzanne Robinson

Despite very difficult personal circumstances, with VIVA's help I managed to not only pass the SCS but to achieve my highest case study score from the 3 levels. Please keep doing what you do as it's so good!

Maria

I have had access to multiple other well known providers of ACCA courses, and I find the VIVA videos are so much better presented, the course material is more clearly explained and the tutors are real tutors, unlike some other providers using a computer generated voice. Absolutely, after 6 months of comparing providers, VIVA is the best.

Andrew Sherwood

I passed my OCS with a scaled score of 137 and got a letter from CIMA saying that I obtained the joint third position for the February 2019 case study and I believe that VIVA's materials really helped to make this possible.

Autumn Bressington

VIVA were absolutely key in my CIMA Case Study exam - where I received first position in the world! I felt extremely supported with VIVA throughout the course, and would recommend them to anybody. I just wish I had found them much earlier in my studies!

Tom Wathey

I would highly recommend VIVA Financial Tuition to any CIMA student looking to achieve a high grade in their exams. Their courses offer remarkable value for money when compared to some of the traditional tuition providers. (World Prizewinner 2017)

Edache Harmony

I want to thank VIVA for bringing to a successful end my study journey. I only wish I knew about VIVA earlier! Since using VIVA, I have passed my final exams.

Emma Newton

I have used VIVA for all three Case Studies, passing first time on all three. I could not have done it without VIVA's help! Hands down, the best resource out there for CIMA Case Studies.

Rafaela Baraldi

Before I signed up with VIVA's Elite course I was already enrolled with another tuition provider, and the way VIVA runs this course is 100x better! I will highly recommend you to my coworkers who are early in their CIMA journey.