Common Control Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Common Control This topic has 1 reply, 2 voices, and was last updated 6 years ago by P2-D2. Viewing 2 posts - 1 through 2 (of 2 total) Author Posts August 24, 2019 at 4:51 am #528576 bobifidayot237Member Topics: 3Replies: 0☆ What are the criteria of Common Control under Business Combination? August 27, 2019 at 9:10 pm #540230 P2-D2Keymaster Topics: 4Replies: 7235☆☆☆☆☆ Common control usually relates to related party transactions in IAS 24 and is where two subsidiaries are controlled by the same parent company. Thanks Author Posts Viewing 2 posts - 1 through 2 (of 2 total) You must be logged in to reply to this topic. Log In Username: Password: Keep me signed in Log In