Financial Statements syllabus

Hi All

Is anyone able to email me a copy of the FNST syllabus/study guide please? I'm reading far too many posts on here about this exam being very hard so I am going to produce an article on how students should tackle this paper. However, I need to see a copy of the syllabus if possible and I don't have access to such info on the AAT site.

My email is [email protected] if someone can do this please.

Many thanks



  • Audrey
    Audrey Registered Posts: 3 New contributor 🐸
    Hi Steve, I just sent the 3 docs on the AAT website. Hope that's what you are after. xox
  • Steve Collings
    Steve Collings Registered Posts: 997
    You're a star, Audrey. Many thanks :)

    Best wishes

  • Steve Collings
    Steve Collings Registered Posts: 997
    As some of you have the exam next week, I'll get it on the site tomorrow evening for you. I'll post a link when it's there.:thumbup1:

    Best wishes

  • uknitty
    uknitty Registered Posts: 591

    Have emailed, but in case there is a student reading this, looking for the syllabus, the link is here

    I don't think that there is a list of examinable standards online, so from my notes (well actually from my well thumbed and marked up copy of Clare Finch's Student's guide to IFRS...) here is the the list I have drawn up of the standards that could be examined on FNST

    IAS 1 Presentation of Financial Statements
    IAS 2 Inventory
    IAS7 Cash Flow Statements
    IAS 8 Accounting Policies, Changes in accounting estimates and errors
    IAS 10 Events after the Reporting Period
    IAS 16 Property Plant Equipment
    IAS 18 Revenue
    IAS 37 Provisions, Contingent Assets & Contingent Liablities
    IAS 38 Intangible Assets

    IAS 12 Income Taxes
    IAS 17 Leases
    IAS 20 Government Grants and disclosure of Government Assistance
    IAS 23 Borrowing Costs
    IAS 33 Earnings Per Share
    IAS 36 Impairment of Assets
    IAS 40 Investment in Property
    IFRS 5 Discontinued Operations & Presentation of Assets Held for Sale

    IAS 27 Consolidated & Separate Financial Statements
    IFRS 3 Business Combinations
    IAS 28 Investments in Associates
    IFRS 8 Operating Segments.

    Good Luck to everyone with exams coming up !
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