ACCA Financial Accounting | Understanding the Context & Purpose of Financial Reporting

📘 Every great accountant starts with one question — “Why do we prepare financial reports?”

In this ACCA Financial Accounting video, we unpack the context and purpose of financial reporting — helping you understand the ‘why’ behind the numbers and how this concept is tested in your exam.

You’ll learn:
✅ The objectives and users of financial statements
✅ How financial reports support decision-making
✅ Key exam insights for ACCA FA (F3) and beyond

Make the connection between accounting theory and real-world business value.

👉 More ACCA prep: https://learn.serrarigroup.com

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