## Overview

This module covers group accounting and business combination principles, including control assessment, acquisition method, and consolidated financial statements. Topics include goodwill NCI, intra-group eliminations, and step acquisitions.

## 1. Principles of consolidation (IFRS 10/IFRS 3)

- [Control assessment and acquisition method](acca-fr-principles-of-consolidation-ifrs-10-ifrs-3-control-assessment-and-acquisition-method.md)
- [Goodwill and non-controlling interests](acca-fr-principles-of-consolidation-ifrs-10-ifrs-3-goodwill-and-non-controlling-interests.md)
- [Fair value adjustments at acquisition](acca-fr-principles-of-consolidation-ifrs-10-ifrs-3-fair-value-adjustments-at-acquisition.md)

## 2. Consolidated financial statements

- [Statement of financial position and intra-group eliminations](acca-fr-consolidated-financial-statements-statement-of-financial-position-and-intra-group-eliminations.md)
- [Profit or loss and OCI with intra-group adjustments](acca-fr-consolidated-financial-statements-profit-or-loss-and-oci-with-intra-group-adjustments.md)
- [Disposals and step acquisitions (basic)](acca-fr-consolidated-financial-statements-disposals-and-step-acquisitions-basic.md)

## 3. Associates and joint ventures (IAS 28/IFRS 11)

- [Significant influence and equity method](acca-fr-associates-and-joint-ventures-ias-28-ifrs-11-significant-influence-and-equity-method.md)
- [Adjustments, impairment, and dividends](acca-fr-associates-and-joint-ventures-ias-28-ifrs-11-adjustments-impairment-and-dividends.md)
- [Upstream and downstream transactions (unrealised profits)](acca-fr-associates-and-joint-ventures-ias-28-ifrs-11-upstream-and-downstream-transactions-unrealised-profits.md)

Free ACCA FR Group Accounting and Business Combinations Study Guide