## Overview

Our free ACCA SBR Business Combinations and Group Reporting notes cover everything you need to know for this module. From control and consolidation (IFRS 10) to business combinations (IFRS 3), and associates and joint arrangements (IAS 28/IFRS 11/IFRS 12), we've got you covered. Whether you're intensively reviewing or looking to solidify specific concepts, these notes provide added peace of mind, knowing that you have a comprehensive resource to help consolidate and revise effectively for ACCA SBR. Think something could be better? [Give us a shout on our contact page](/contact), and we'll take a look.

We've created detailed study guides for all ACCA SBR topics. Check out our other free notes below:

- [Reporting Framework, Ethics, and Judgement](./acca-sbr-reporting-framework-ethics-and-judgement)
- [Presentation and Performance Reporting](./acca-sbr-presentation-and-performance-reporting)
- [Assets: Recognition, Measurement, and Impairment](./acca-sbr-assets-recognition-measurement-and-impairment)
- [Revenue, Leases, Provisions, and Grants](./acca-sbr-revenue-leases-provisions-and-grants)
- [Income Taxes and Share-based Payment](./acca-sbr-income-taxes-and-share-based-payment)
- [Financial Instruments](./acca-sbr-financial-instruments)
- [Business Combinations and Group Reporting](./acca-sbr-business-combinations-and-group-reporting)
- [Foreign Currency, Hyperinflation, and Specialised Topics](./acca-sbr-foreign-currency-hyperinflation-and-specialised-topics)
- [Current Issues, Sustainability, and Analysis](./acca-sbr-current-issues-sustainability-and-analysis)

## 1. Control and consolidation (ifrs 10)

- [Assessing control: power, returns, and link](./acca-sbr-control-and-consolidation-ifrs-10-assessing-control-power-returns-and-link)
- [Consolidation procedures and nci](./acca-sbr-control-and-consolidation-ifrs-10-consolidation-procedures-and-nci)
- [Intragroup eliminations and unrealised profits](./acca-sbr-control-and-consolidation-ifrs-10-intragroup-eliminations-and-unrealised-profits)

## 2. Business combinations (ifrs 3)

- [Acquisition method and goodwill](./acca-sbr-business-combinations-ifrs-3-acquisition-method-and-goodwill)
- [Measurement period and adjustments](./acca-sbr-business-combinations-ifrs-3-measurement-period-and-adjustments)
- [Step acquisitions and contingent consideration](./acca-sbr-business-combinations-ifrs-3-step-acquisitions-and-contingent-consideration)

## 3. Associates and joint arrangements (ias 28/ifrs 11/ifrs 12)

- [Equity method and impairment testing](./acca-sbr-associates-and-joint-arrangements-ias-28-ifrs-11-ifrs-12-equity-method-and-impairment-testing)
- [Joint operations vs joint ventures](./acca-sbr-associates-and-joint-arrangements-ias-28-ifrs-11-ifrs-12-joint-operations-vs-joint-ventures)
- [Disclosure requirements including structured entities](./acca-sbr-associates-and-joint-arrangements-ias-28-ifrs-11-ifrs-12-disclosure-requirements-including-structured-entities)


Free ACCA SBR Business Combinations and Group Reporting Study Guide