## Overview

Our free ACCA SBR Presentation and Performance Reporting notes cover everything you need to know for this module. From presentation of financial statements (IAS 1) to policies, estimates, and errors (IAS 8), and cash flows, segments, and discontinued operations, 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. Presentation of financial statements (ias 1)

- [Structure, minimum content, and classification](./acca-sbr-presentation-of-financial-statements-ias-1-structure-minimum-content-and-classification)
- [Profit or loss vs oci and reclassifications](./acca-sbr-presentation-of-financial-statements-ias-1-profit-or-loss-vs-oci-and-reclassifications)
- [Statement of changes in equity and notes](./acca-sbr-presentation-of-financial-statements-ias-1-statement-of-changes-in-equity-and-notes)

## 2. Policies, estimates, and errors (ias 8)

- [Selecting and changing accounting policies](./acca-sbr-policies-estimates-and-errors-ias-8-selecting-and-changing-accounting-policies)
- [Changes in estimates vs correction of errors](./acca-sbr-policies-estimates-and-errors-ias-8-changes-in-estimates-vs-correction-of-errors)
- [Retrospective and prospective application](./acca-sbr-policies-estimates-and-errors-ias-8-retrospective-and-prospective-application)

## 3. Cash flows, segments, and discontinued operations

- [Statement of cash flows (ias 7) methods and classifications](./acca-sbr-cash-flows-segments-and-discontinued-operations-statement-of-cash-flows-ias-7-methods-and-classifications)
- [Operating segments disclosures (ifrs 8)](./acca-sbr-cash-flows-segments-and-discontinued-operations-operating-segments-disclosures-ifrs-8)
- [Held for sale and discontinued operations (ifrs 5)](./acca-sbr-cash-flows-segments-and-discontinued-operations-held-for-sale-and-discontinued-operations-ifrs-5)


Free ACCA SBR Presentation and Performance Reporting Study Guide