## Overview

This module covers the preparation of complete single-entity financial statements, including profit or loss, financial position, and cash flows. Topics include classification presentation, equity components, and indirect method reconciliation.

## 1. Statement of profit or loss and OCI

- [Classification and presentation](acca-fr-statement-of-profit-or-loss-and-oci-classification-and-presentation.md)
- [Other comprehensive income components](acca-fr-statement-of-profit-or-loss-and-oci-other-comprehensive-income-components.md)
- [Subtotals, alternative performance measures, and EPS link](acca-fr-statement-of-profit-or-loss-and-oci-subtotals-alternative-performance-measures-and-eps-link.md)

## 2. Statement of financial position and changes in equity

- [Equity vs liabilities and classification](acca-fr-statement-of-financial-position-and-changes-in-equity-equity-vs-liabilities-and-classification.md)
- [Share capital, reserves, and dividends](acca-fr-statement-of-financial-position-and-changes-in-equity-share-capital-reserves-and-dividends.md)
- [Statement of changes in equity presentation](acca-fr-statement-of-financial-position-and-changes-in-equity-statement-of-changes-in-equity-presentation.md)

## 3. Statement of cash flows (IAS 7)

- [Operating, investing, and financing activities](acca-fr-statement-of-cash-flows-ias-7-operating-investing-and-financing-activities.md)
- [Indirect method reconciliation](acca-fr-statement-of-cash-flows-ias-7-indirect-method-reconciliation.md)
- [Non-cash transactions and cash equivalents](acca-fr-statement-of-cash-flows-ias-7-non-cash-transactions-and-cash-equivalents.md)


Free ACCA FR Preparation of Single-Entity Financial Statements Study Guide