# Validation record — expanded release 0.3, 31 October 2026

## Sources and academic scope

The target is FR International in December 2026. ACCA's [2026–27 syllabus and detailed study guide](https://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/f7/studyguides/fr_s26_j27_syllabus_and_study_guide.pdf) applies to that sitting, and the [examinable-documents list](https://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/f7/fr_sbr_examdoc_sS26_j27.pdf) expressly includes December 2026. [ACCA's FAQ](https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f7/faqs.html) confirms the 3 × 5 × 2 Section B pattern and the Section C preparation/interpretation and individual/group pairing. The [examiner approach](https://www.accaglobal.com/uk/en/student/exam-support-resources/fundamentals-exams-study-resources/f7/technical-articles/fr-approach.html) says Section B can draw on any area and combine topics.

The 29 original families are retained and expanded to **148 original Section B question-type examples**. Each has a decisive fact, a question and a solution. The Section C variant atlas maps recurring preparation and interpretation decisions across all four pathways. The casebook has **twelve complete 20-mark examples**, three per pathway, with separate worked answers and marking guides. No source supports a finite list of every exam question; the materials therefore claim outcome-led coverage, not exhaustive prediction.

## Checks completed

- Verified all 29 family headings from the reviewed map appear once in the expanded Section B atlas. Counted 118 primary and 30 additional question types.
- Reviewed question types against the detailed guide's A–D outcome families and checked the most sensitive treatments against IFRS Foundation/ACCA primary sources, including IAS 16/36/40/41, IAS 7/12/37, IFRS 3/5/15/16, IFRS S1 and ACCA's FR [IFRS 18 article](https://www.accaglobal.com/uk/en/student/exam-support-resources/fundamentals-exams-study-resources/f7/technical-articles/ifrs-18.html). The latter confirms the indirect cash-flow starting point, interest/dividend classification, investing treatment of associate profit, and **profit before financing and income taxes** as the ROCE/interest-cover numerator where it differs from operating profit.
- Checked each of the twelve cases contains a scenario, requirement, worked solution and marking guide. Independently summed every marking guide to 20.
- Independently recalculated the main numeric results and group reconciliations using a validation script: S1-A revenue/depreciation/tax, S1-B cash flow, G1-A goodwill/NCI/balanced position, G1-B profit, S2 ratio days, S2-B operating cash, G2 reported/adjusted trends and ROCE, S1-C lease/loan/EPS, G1-C full-goodwill/NCI/PPE reconciliation, S2-C ratios/EPS, and G2-C growth/cover/gearing.
- Corrected G1-C so the upstream seller gain affects S/NCI while the buyer depreciation reversal affects P. Corrected S1-A deferred-tax presentation to distinguish gross assets/liability and make the offset assumption explicit. Corrected G2-A's ROCE numerator wording after consulting the ACCA IFRS 18 article. Confirmed that a PPE disposal gain belongs to operating profit under [IFRS 18 B60](https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2026/issued/part-a/ifrs-18-presentation-and-disclosure-in-financial-statements.pdf?bypass=on).

## Limits to preserve in student delivery

The 148 types and twelve worked cases are original teaching models, **not** ACCA's official questions or marking keys. They cover distinct principal decisions and a range of combinations; they do not exhaust changes in facts, dates, values, presentation requirements or mixed-topic cases. There has been no independent qualified FR tutor review. A newly generated solution needs its own technical and arithmetic check. The student should use the official ACCA Practice Platform for authentic CBE interaction and examiner marking examples.